## Answer :

**Explanation:**

__To calculate the Internal Rate of Return (IRR) for the project, we need to consider the initial investment and the cash inflows over the next three years. In this case, the initial investment is Rs 96,000, and the cash inflows at the end of each year are Rs 48,000, Rs 42,000, and Rs 36,000 respectively. By using a financial calculator or spreadsheet software, we can find that the IRR for this project is approximately 10.44%.__

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