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Calculation of Tax Savings on Depreciation (Rs in Lakhs)

Particulars
Amount
Depreciation (100% w/off)on New Windmill
500.00
Tax Saved in Year 1
175.00

Cash Flow From Subsidy (Rs in Lakhs)


Particulars
Amount of Subsidy in Yr 1

Calculation of Annual CFAT (for 1-10 Yrs)


Particulars / Year
No. of Units Generated (-) Sold to SEB
Cost of Power
Savings in Power Cost
Less - Maintenance Costs
Net Savings in Costs
Less - Tax on Savings
Net Cash Savings after Tax

Yr
1
2
3
4
5
6
7
8
9
10
1
1
10

0
0

Statement Showing Calculation of NPV


Particulars of Cash Flow
Cash Savings Aft Tax
Cash Savings Aft Tax
Cash Savings Aft Tax
Cash Savings Aft Tax
Cash Savings Aft Tax
Cash Savings Aft Tax
Cash Savings Aft Tax
Cash Savings Aft Tax
Cash Savings Aft Tax
Cash Savings Aft Tax
Tax Saved on Depreciation
Subsidy from Government
Value of Land
PV Of Inflows
Less - Initial Investment
a) Cost of Land
a) Cost of Windmill
NPV

Amount
33.00

1
29
3.25
93.60
5.00
88.60
31.01
57.59

Amount
57.59
62.11
66.63
71.14
75.66
80.18
84.70
103.25
121.81
140.37
175.00
33.00
150.00

50.00
500.00

(Fig. in Lakhs)
2
29
3.50
100.80
5.25
95.55
33.44
62.11

3
29
3.75
108.00
5.50
102.50
35.88
66.63

(Fig. in Lakhs)
DF @ 14%
PV
0.8772 50.52
0.7695 47.79
0.6750 44.97
0.5921 42.12
0.5194 39.30
0.4556 36.53
0.3996 33.85
0.3506 36.20
0.3075 37.46
0.2697 37.86
0.8772 153.51
0.8772
28.95
0.2697
40.46
629.51
1.0000
1.0000

50.00
500.00
79.51

4
29
4.00
115.20
5.75
109.45
38.31
71.14

5
29
4.25
122.40
6.00
116.40
40.74
75.66

6
29
4.50
129.60
6.25
123.35
43.17
80.18

7
29
4.75
136.80
6.50
130.30
45.61
84.70

8
29
5.75
165.60
6.75
158.85
55.60
103.25

9
29
6.75
194.40
7.00
187.40
65.59
121.81

0.8772
0.7695
0.6750
0.5921
0.5194
0.4556
0.3996
0.3506
0.3075
0.2697

10
29
7.75
223.20
7.25
215.95
75.58
140.37

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