The value of net indirect taxes, which is a component of the national income accounting, is calculated as follows:

Net Indirect Taxes = Indirect Taxes - Subsidies

Given that the value of net indirect taxes is 140 crores, we need to find the correct statement that reflects this. Let's evaluate the provided options:

(1) Indirect tax is 100 crores and factor income from abroad is 240 crores: This doesn't match the information given about net indirect taxes.

(2) Indirect tax is 240 crores and depreciation is ₹100 crores, subsidies are 100 crores and indirect taxes are 240 crores: This also doesn't match the given information about net indirect taxes.

(4) Factor income to abroad is ₹50 crores and depreciation is ₹90 crores: This doesn't match the information about net indirect taxes.

Option (3) is not listed, but let's analyze it to see if it matches:

(3) Subsidies are 100 crores and indirect taxes are 240 crores: This option does match the information about net indirect taxes, with indirect taxes being 240 crores.

So, the correct statement is (3):
Subsidies are 100 crores and indirect taxes are 240 crores.