Let`s solve the problem step by step:

Let`s assume that the total number of employees in the company is 100.

Given:

- 60% of the employees are men, so there are 60 men in the company.

- Of these men, 40% are drawing more than Rs 50,000 per year. So, 40% of 60 men (0.4 * 60 = 24) are drawing more than Rs 50,000 per year.

- 36% of the total employees of the company draw more than Rs 50,000 per year. So, 36% of 100 employees (0.36 * 100 = 36) are drawing more than Rs 50,000 per year.

To find the number of women who are drawing less than Rs 50,000 per year:

Total number of employees drawing more than Rs 50,000 per year = 36 (as given)

Number of men drawing more than Rs 50,000 per year = 24 (as calculated)

Number of women drawing more than Rs 50,000 per year = Total - Men = 36 - 24 = 12

To find the percentage of women drawing less than Rs 50,000 per year:

Total number of women = Total employees - Men = 100 - 60 = 40

Number of women drawing less than Rs 50,000 per year = Total women - Women drawing more than Rs 50,000 per year = 40 - 12 = 28

Percentage of women drawing less than Rs 50,000 per year = (Women drawing less than Rs 50,000 / Total women) * 100

Percentage of women drawing less than Rs 50,000 per year = (28 / 40) * 100 = 70

Therefore, the percentage among women who are drawing less than Rs 50,000 per year is 70%.