XYZ Corporation is planning to invest in a new project. The initial investment is expected to be Rs.3,00,000. The project has a lifespan of 6 years, with no residual value at the end. The expected annual profits before tax and depreciation are as follows:

• Year 1: Rs. 90,000
• Year 2: Rs. 1,20,000
• Year 3: Rs. 1,50,000
• Year 4: Rs. 1,10,000
• Year 5: Rs. 80,000
• Year 6: Rs. 50,000

The company uses straight-line depreciation at 16.67% per annum on the original cost and is subject to a 25% tax rate. Calculate the following:

1. Payback Period (PBP) and Accounting Rate of Return (ARR).
2. Net Present Value (NPV) and Profitability Index (PI) if the cost of capital is 12%.
3. Internal Rate of Return (IRR).