(d)fifty per cent of the expenses referred to in [clauses (M) to (P)] [Substituted by Act 18 of 2008, Section 26, for " clauses (A) to (K)" and " clauses (L) to (P)" , respectively (w.e.f. 1.4.2009).] of sub-section (2) of sub-section (2) of section 115-WB;