From the following Particulars, calculate cash flow from investing activities:-

A plot of land been purchased for investment purpose and was let out for commercial use and rent received ₹30,000.

Interest paid on debentures ₹60,000

Purchase of Plant ₹4,40,000

Goodwill written off ₹20,000

Sale of Land ₹5,00,000

₹90,000

The correct answer is Option (4) → ₹90,000.

Rent received ₹30,000- Cash inflow from investing activity

Interest paid on debentures ₹60,000- Cash outflow from financing activity

Purchase of Plant ₹4,40,000- Cash outflow from investing activity

Goodwill written off ₹20,000- Added to net profit while calculating cash flow from operating activity

Sale of Land ₹5,00,000- Cash inflow from investing activity

Cash flow from investing activities = 30,000 - 4,40,000 + 5,00,000
                                                        = 5,30,000 - 4,40,000
                                                        = 90,000