PGBP - Profits and Gains of Business or Profession

Section 35D - Amortisation of Preliminary Expenses

Section 36(1)(i) & (ib) - Insurance Premium Deduction

Section 36(1)(ii) - Bonus or Commission to Employees

Section 36(1)(iiia) - Discount on Zero Coupon Bonds

Section 36(1)(iv), (iva), (v), (va) - Employees' Welfare Fund Contributions

Section 36(1)(ix) - Family Planning Expenditure

Section 36(1)(vii) - Bad Debts

Section 36(1)(xv) & (xvi) - STT and CTT Deduction

Section 37 - General/Residuary Deduction

Section 40(a)(i) - Disallowance for Non-Deduction/Non-Payment of TDS on Payments to NR

Section 40(a)(ia) - Disallowance for Non-Deduction/Non-Payment of TDS on Payments to Residents

Section 40(a)(ii) - Income Tax Not Deductible

Section 40(a)(iii) - TDS on Salary Paid Outside India or to NR

Stock Valuation Adjustments