Lambda Technologies Ltd. is considering an investment in a new IT infrastructure costing Rs.550,000. The infrastructure has a life expectancy of 10 years with no salvage value. The tax rate is 25%. The company follows straight-line depreciation. The estimated cash flows before depreciation and tax (CFBT) from the infrastructure are as follows:

Year	CFBT (Rs)
1	100,000
2	105,000
3	110,000
4	115,000
5	120,000
6	125,000
7	130,000
8	135,000
9	140,000
10	145,000

Compute the following:

1. Payback period
2. Average rate of return
3. NPV at 10% discount rate

Profitability Index at 10% discount rate