Disallowance of deductions: expenses tied to non assessable income are non deductible and may be determined by the tax officer.

Clause 14 prohibits deductions for expenditure incurred in relation to income that does not form part of the total income for computing total income. If the Assessing Officer is not satisfied with the correctness of claimed expenditure or the claim that no expenditure was incurred, he may determine the expenditure amount by any prescribed method. The provision also applies where expenditure is incurred in a tax year for income that has not accrued, arisen, or been received in that year.

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