Advance payments for capital asset negotiations reduce acquisition cost unless already taxed under section 92(2)(h). Clause 81 requires that any advance or other money received and retained in respect of prior negotiations for transfer of a capital asset be deducted from the asset's cost of acquisition, written down value, or fair market value when computing cost of acquisition for capital gains; however, the deduction does not apply if that advance has already been included in the assessee's total income under section 92(2)(h).