Ad hoc deduction for insurance agents: allowance based on first-year or renewal commission or gross commission, bonus taxable. Ad hoc deduction for LIC agents not maintaining detailed accounts is allowed where total commission is below the eligibility threshold: if first year and renewal commission figures are available, 50% of first year commission and 15% of renewal commission; if not, 33% of gross commission, subject in both cases to a ceiling. Gross commission excludes bonus commission, which is fully taxable and not eligible for deduction. Agents above the threshold are ineligible and their expenses are to be examined by the assessing officer. Applies from the stated assessment year onward.