Family planning expenditure deduction allows companies to claim revenue immediately and amortise capital costs over five years. Bona fide expenditure incurred by a company for promoting family planning among employees is allowable as a deduction in computing business income. Revenue expenditure is deductible in the year in which it is incurred, while capital expenditure is amortised in equal instalments over five years. The deduction is confined to corporate assessees under the older provision, and unabsorbed expenditure is treated in the same manner as unabsorbed depreciation.