2. Higher of the income of the wife and husband should be considered for male child tax or female child reward. 2. In order to discourage unbounded population, Female child reward should be limited up to two daughters only i.e. 10% max. It is observed in the society that even well educated person earning very good income does not properly nurture his daughters if he has too many (more than two or three) daughters--so this must be discouraged. 3. Only the son/daughter born of the parents should be considered for the above tax /reward. Adopted son/daughter should not be considered as by adopting a female child one does not actually contribute to improvement of female-male ratio as the credit here goes to the real parents of the adopted child. 4. Every year every citizen earning Rs 1 lakh or more must give an affidavit and a certificate from the local authorities and his/her employer regarding his gross annual income and number of existing sons and daughters he/she has. Huge penalty (50 times the actual tax stolen) and other punishment should be imposed to those who try to give false/distorted/incomplete/concealed information in the affidavit. 5. Calculation should be on the basis of existing number of surviving sons/daughters. If some child of a parent dies, then that child will not be considered in calculation of the current financial year’s tax/reward. 6. Citizens with annual income more than 1 lakh should be considered for the above
