ur budget is 40,000.let me tell u bro u can build a hell of a pc with that much money.we start with motherboard and the processor.if ur using a computer not for heavy applications than go for intel core 2 duo.and if ur a gamer kind of a guy go for the AMD 3000+ with gigabite mb and n-vidia chipset.or as u like.but remember in case of motherboard go only with mb which supports ddr2 and sata2 also.also take into consideretion the max amount of ram that ur motherboard can support.in case u want to add more ram to ur system later.buy any 160gb 7200 sata2 hdd(i suggest u go with hitachi).thats it bro.the rest will be on u.
Hope this will help.
F2006
PEACE