**Practical Problem — Capital Budgeting - Comprehensive NPV and IRR Project Evaluation (Marks: 10)** Swastik Pharma Ltd. is considering an investment in a new plant project requiring an initial capital outlay of ₹76,000,000. Expected useful life is 4 years with nil salvage value. Projected Annual Cash Flows After Tax (CFAT): - Year 1: ₹26,600,000 - Year 2: ₹30,400,000 - Year 3: ₹34,200,000 - Year 4: ₹22,800,000 The cost of capital of the company is 10%. Discount factors at 10% are: Year 1: 0.909, Year 2: 0.826, Year 3: 0.751, Year 4: 0.683. **You are required to calculate:** (a) Net Present Value (NPV) of the project. (b) Profitability Index (PI). (c) Discounted Payback Period. (d) Give recommendation whether the project should be accepted.