3. For the previous year 2021-22, the business income of X Ltd. before allowing expenditure on family planning is Rs.3,00,000. The company had incurred the following expenditure on family planning amongst its employees during the previous year 2021-22:
(i) Revenue expenses on family planning Rs 1, 65,000.
(ii) Capital expenditure on family planning Rs 9, 00,000.
a) Compute the deduction available for expenditure on family planning to the company assuming the company has income from other sources amounting to Rs. 30,000.
b) What will be your answer if the revenue expenditure on family planning is Rs. 2, 30,000 instead of Rs.1, 65,000?
(10)
