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    <title>Expenditure on advertisement [Omitted]</title>
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    <description>Rule 6B, the specific provision addressing expenditure on advertisement and its tax treatment under the Income tax Rules for computing profits and gains of business or profession, has been omitted by a legislative amendment, removing the rule based mechanism that regulated the deductibility or categorisation of advertising expenditure.</description>
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      <description>Rule 6B, the specific provision addressing expenditure on advertisement and its tax treatment under the Income tax Rules for computing profits and gains of business or profession, has been omitted by a legislative amendment, removing the rule based mechanism that regulated the deductibility or categorisation of advertising expenditure.</description>
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