Mr. X is engaged in paper business and commenced production of paper on 1^st December, 2018. He has incurred the following expenditure on scientific research.

Salary of research staff from 1st December 2015 to 30th November, 2018: Rs.60,000 (out of which Rs.20,000 certified by prescribed authority)

Purchase of research material from 1st December, 2015 to 30th November, 2018: Rs.30,000 (out of which Rs.25,000 certified by prescribed authority)

Rent paid for building is which research carried out from 01/12/15 to 30/11/18 Rs.36,000 & from 1st Dec 18 to 31st Jan 19: Rs.4,000

On 15th Feb, 19, the company purchases a plot of land for Rs. 6,00,000. Later on a Laboratory building is constructed (cost of construction: Rs.2,70,000 & Date of Completion 25th March 19) to do in house scientific research.

Compute deduction u/s 35 for A/Y 19-20.