20. XYZ Ltd. has two units, one unit at Special Economic Zone (SEZ) and other unit at Domestic Tariff Area (DTA). The unit in SEZ was set up and started manufacturing from 12.3.2012 and unit in DTA from 15.6.2015. Total turnover of XYZ Ltd. and Unit in DTA is * 8,50,00,000 and * 3,25,00,000, respectively. Export sales of unit in SEZ and DTA is * 2,50,00,000 and * 1,25,00,000, respectively and net profit of Unit in SEZ and DTA is 80,00,000 and 45,00,000, respectively. XYZ Ltd. would be eligible for deduction under section 10AA for P.Y. 2020-21 for- (a) * 38,09,524 (b) * 19,04,762 (c) 23,52,941 (d) * 11,76,471