During the P.Y.2020-21, HelpAid Charitable Trust registered under section 12AA received donations of ` 80 lakhs, out of which ` 10 lakhs were corpus donations and ` 20 lakhs were anonymous donations. The trust applied ` 40 lakhs towards its objects during the P.Y.2020-21. The tax liability of the trust for A.Y.2021-22 will be?
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