Disallowance of excessive business expenditure: 20% of excess on advertising, vehicle and hotel costs restricted from deduction. Amendments to section 37 impose a cap on a specified allowance and define entertainment expenditure to cover hospitality to any person while excluding employee workplace food. They introduce a disallowance rule: twenty percent of the aggregate expenditure exceeding a threshold on advertising, sales promotion, running and maintenance of aircraft and motor cars, and hotel payments is not deductible, subject to measurement rules, employee-remuneration exceptions, carve-outs for overseas promotion, and sectoral exemptions for aircraft operators and hire-car businesses.