Section 36(1)(ix) - Expenditure on promotion of family planning

Expenditure on promotion of family planning: deductible for companies; capital outlays amortized over a multi-year term.

Company-incurred revenue expenditure for promoting family planning among employees is deductible in the year incurred; capital expenditure is deductible in equal instalments over a prescribed multi-year period. The benefit is limited to corporate assessees; non-corporates must seek relief under other relevant provisions. Unabsorbed expenditure is treated like unabsorbed depreciation. A deduction under this provision excludes claiming the same expense elsewhere, and capital assets used for family planning invoke research-capital rules if sold without reuse or repurposed for business.