Calculate the Net Profit before tax and extra ordinary items :
i. Net Profit during the year- 1,50,000
ii. Proposed dividend - 40,000
iii. Income Tax provisions - 20,000
iv. Interim Dividend - 25,000

₹2,35,000

"Net Profit before tax and extra ordinary items = 1,50,000+40,000+20,000+25,000= 2,35,000"
Net Profit during the year- 1,50,000
ADD: Proposed dividend - 40,000
ADD:  Income Tax provisions - 20,000
ADD: Interim Dividend - 25,000