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Number of subsets with sum divisible by m | Use Dynamic Programming to find sum of subsequences ..
Find sum pf array elements.
dp [ i ] [ j ] would be > 0 if arr [ 0. . i - 1 ] has a subsequence with sum equal to j ..
There is always sum equals zero.
Fill up the dp table.
Initialize the counter.
Check if the sum exists.
check sum is divisible by m.
Driver Code"
Solution in Python:

What is a code to number of subsets with sum divisible by m and the other steps required?
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#Here is code to number of subsets with sum divisible by m and the other steps required.
 def sumSubSequence ( arr , length , m ) :
	summ = 0
	for i in arr :
		summ += i
	dp = [ [ 0 for i in range ( summ + 1 ) ] for j in range ( length + 1 ) ]
	for i in range ( length + 1 ) :
		dp [ i ] [ 0 ] += 1
	for i in range ( 1 , length + 1 ) :
		dp [ i ] [ arr [ i - 1 ] ] += 1
		for j in range ( 1 , summ + 1 ) :
			if dp [ i - 1 ] [ j ] > 0 :
				dp [ i ] [ j ] += 1
				dp [ i ] [ j + arr [ i - 1 ] ] += 1
	count = 0
	for i in range ( 1 , summ + 1 ) :
		if dp [ length ] [ i ] > 0 :
			if i % m == 0 :
				count += dp [ length ] [ i ]
	return count
if __name__ == " _ _ main _ _ " :
	arr = [ 1 , 2 , 3 ]
	m = 3
	length = len ( arr )
	print ( sumSubSequence ( arr , length , m ) )