Expenditure not allowed as deduction: categorical bars on deductions, attribution rules, and prohibition on duplicate claims.

Expenditure not allowed as deduction identifies categories barred from deduction when computing total income: expenditure attributable to income excluded under the Sixth Schedule; expenditure attributable to special source income; expenditure already deducted in another year; expenditure for unlawful or impermissible activities; provisions for liabilities unascertained by year-end; and unexplained expenditure. The Code forbids claiming the same deduction under multiple provisions and provides that these disallowance rules apply notwithstanding other provisions in the Chapter.

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