A new machine was imported by Rahul Ltd. from Japan for ₹ 9,00,000 on 1 st April, 2021 and 20% p.a. depreciation is charged as per written down value method. What will be the book value of machine on 31 March, 2023?
(a) ₹ 7,20,000
(b) ₹ 3,24,000
(c) ₹ 5,40,000
(d) ₹ 5,76,000