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of <h1>Income Tax Act Section 36(1)(ix): Companies can deduct family planning expenses; capital costs spread over five years.</h1> Section 36(1)(ix) of the Income Tax Act allows companies to deduct revenue expenditures incurred for promoting family planning among employees in the year they are incurred. Capital expenditures are deductible over five years in equal installments. This deduction is not available to non-corporate assessees, who may instead claim deductions under sections 32 and 37(1) if conditions are met. Unabsorbed expenditures are treated similarly to unabsorbed depreciation. Once a deduction is claimed under this section, it cannot be claimed under other provisions. If assets used for family planning are sold or repurposed, sections 35 and 41 apply regarding capital expenditure on scientific research.
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