Microlesson · 5-min read

Section 36(1)(ix) - Family Planning Expenditure

# Section 36(1)(ix) - Expenditure on Promotion of Family Planning

## Eligibility

## Amount of Deduction

Nature of Expense	Treatment
Revenue expense	Fully allowed in the year of incurrence
Capital expense	Allowed in 5 equal annual installments

## Treatment of Loss / Unabsorbed Family Planning Expenditure

If profit is insufficient to absorb the family planning expenditure in any year, the unabsorbed amount can be carried forward and treated like unabsorbed depreciation.

Worked example

### Example 1

Example: XYZ Ltd. spent ₹50,000 on awareness campaign (revenue) and ₹2,50,000 on building a family planning clinic (capital) in P.Y. 2025-26.

Allowing the deduction to non-company assessees — only companies qualify.
Allowing capital expenditure in full in one year instead of over 5 years.
Treating it as a Section 37 deduction — it is specifically governed by 36(1)(ix).

Reference: Section 36(1)(ix) — Income Tax Act, 1961

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