Chapter 5 Deductible Amounts

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Sections

Section 13 : General deduction
Section 14 : Interest deduction
Section 15 : Allowances for cost of stock-in-trade
Section 16 : Repair and maintenance expenses
Section 17 : Pollution control expenses
Section 18 : Research and development expenses
Section 19 : Depreciation deduction expenses
Section 20 : Loss from business or investment
Section 21 : Expenses not allowed for deduction

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