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of <h1>Certain Expenses Non-Deductible in Total Income Calculation Under Direct Taxes Code Bill, 2009; Includes Section 56 Expenditures.</h1> In computing total income for a financial year under the Direct Taxes Code Bill, 2009, certain expenditures are not deductible. These include expenses linked to non-taxable income, previously deducted amounts, costs related to illegal activities, unascertained liabilities, and specific expenditures under section 56. Additionally, deductions allowed under one provision cannot be claimed under another. These rules apply irrespective of conflicting provisions within the chapter.
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