A family with a monthly income of ₹48,000 records its spending as — Rent ₹14,400, Food ₹12,000, Education ₹7,200, Travel ₹4,800, Others ₹3,600. What percent of the income is saved?

The five heads add to 14,400 + 12,000 + 7,200 + 4,800 + 3,600 = ₹42,000, so the saving is 48,000 − 42,000 = ₹6,000 and its share of the INCOME is (6000 ÷ 48000) × 100 = 12.5 percent. The figure 87.5 is the percentage spent, the complement. Dividing the saving by the spending instead of by the income gives (6000 ÷ 42000) × 100 ≈ 14.3 percent, the wrong base — a saving is always measured against what came in. The value 30 is rent's share of the income, which answers a different question altogether.