Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of <h1>Certain Expenses Non-Deductible: Income Not Under Sixth Schedule, Illegal Activities, Unascertained Liabilities, Unexplained Expenditures.</h1> In computing a person's total income for any financial year, certain expenditures are not deductible. These include expenses related to income not included under the Sixth Schedule, income from special sources, expenses deducted in previous years, expenses for illegal activities, unascertained liabilities, and unexplained expenditures. Additionally, any amount deducted under one provision of the Code cannot be deducted under another. These rules apply regardless of other provisions in the chapter.
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