Ad hoc expense deduction for insurance agents increased for lower-earning commissions and extended to PPF deposit commissions. Where insurance agents do not maintain detailed expense accounts, an ad hoc allowance equal to 50 per cent of the year's commission is to be allowed for agents whose gross commission is below Rs.60,000, modifying the prior 40 per cent rule and extending the same treatment to authorised agents' commissions on Public Provident Fund deposits.