A company is considering an investment proposal to install new unit at a cost of Rs. 1,00,000. The life expectancy of the project is five years. The company uses straightline depreciation method and same is allowed for tax purposes. Tax rate is 30%. Estimated cash flows before depreciation and tax from year 1 to 5 are Rs. 20000, Rs.22000, Rs. 25000, Rs.27000 and 40000. You are required to determine the financial viability of the project using Net Present Value and Internal Rate Return.