Restriction on Deductions caps company incentive tax benefits relative to pre incentive income; excess deductions are carried forward. Restriction on certain deductions caps the aggregate allowable deduction from a specified list of incentive provisions for companies at a defined proportion of pre incentive total income; deductions are allowed in the sequence the provisions are listed until the cap is reached, and any amount unallowed solely due to this cap is carried forward and treated as part of the deduction under the same provision in subsequent assessment years.