AOP member payments disallowance rule restricts deductions for interest, salary, bonus, commission, and remuneration. Payments by an AOP/BOI to its members by way of interest, salary, bonus, commission or remuneration are not deductible in computing income under the head Profits and gains of business or profession. The text states a net interest rule, distinguishes personal-capacity and representative-capacity transactions, and notes that under the earlier provision the corresponding member payments are disallowed, with representative-capacity interest allowed where applicable and salary disallowed in any capacity.