Following data relates to Shafaq Limited (SL): Supplies made with tax deduction u/s 153 Imports of raw material Exports made with tax deduction u/s 154 Local sales without tax deduction Gross profit Profit or loss expenses The taxable income of SL under FTR is Rupees 30,000,000 30,000,000 55,000,000 60,000,000 5,000,000 1,000,000