Interest = 20 percent of 10,00,000 = 2,00,000.
Net Profit Before Tax = NPAT / (1 - Tax rate) = 6,00,000 / 0.60 = 10,00,000.
NPBIT = NPBT + Interest = 10,00,000 + 2,00,000 = 12,00,000.
Interest Coverage Ratio = NPBIT / Interest = 12,00,000 / 2,00,000 = 6 times.