Political party advertisement expenses and donations are not business deductions, though political contributions may qualify separately. Expenditure on advertisement in any souvenir, brochure, tract, pamphlet or similar publication issued by a political party is not allowable as a deduction under the head Profits and Gains of Business or Profession. Donations to a political party or electoral trust are also not deductible as business expenditure, though they are separately covered under the deduction provisions for political contributions.