If net profit is ₹60,000 after writing off goodwill of ₹10,000 then the cash flow from operating activities will be:

₹70,000

The correct answer is option 2- ₹70,000.

When calculating cash flow from operating activities using the indirect method, the non-cash expenses such as the write-off of goodwill are added back to the net profit. In this case, the goodwill write-off of 10,000 will be added back to the net profit of 60,000.
Therefore, the cash flow from operating activities would be -
60,000 + 10,000 = 70,000