By Income Method: GDPMP = Compensation of Employees (CoE) + Operating Surplus + Mixed Income + Depreciation + Net Indirect Taxes.
Profit Before Tax = PAT + Corporate Tax = 20 + 5 = 25.
Operating Surplus = Rent + Interest + PBT = 25 + 45 + 25 = 95.
Net Indirect Tax = GST = 10.
200=CoE+95+50+10
CoE=200−155=45 Crores.