Deductibility of development expenditure: sugar factories' cane-programme costs may be deductible if wholly and exclusively for business. The circular states that the agricultural development allowance was withdrawn for expenditure incurred on or after March 1, 1984. However, expenditure by sugar factories on cane development programmes can still be deductible under the general business-expenditure rule if, having regard to facts and circumstances, the expenditure is not capital or personal and is laid out wholly and exclusively for business, subject to assessing officer satisfaction.