The salary of a person in the base year is ₹ 20000 per annum and ₹ 50000 in the current year. The CPI…

To maintain the base-year standard of living when $\text{CPI} = 325$, the required salary in the current year is $20{,}000 \times \frac{325}{100} = \text{Rs. }65{,}000$. Since the person earns ₹50,000 in the current year, the additional allowance required is $65{,}000 - 50{,}000 = \text{Rs. }15{,}000$.