If income is ₹15,500 and deficit credited in income and expenditure account is ₹3000. Then expenditure is:-

₹18,500

If there is a income it is credited in income and expenditure account, and a deficit is credited in income and expenditure account. After that both are added and total expenditure will be calculated.
So, total expenditure = 15500 +3000
                                  = 18500