Table of Contents:
Chapter 28. Entertainment, Advertisement, Travelling, Guest Houses, Sales Promotion, ETC.Expenditure(S)-Allowability of
Chapter 29. Amounts not Deductable
Chapter 30. Expenses or Payments not Deductable in Certain Circumstances
Chapter 31. Special Provisions Consequential to Changes in Rate of Exchange of Currency Section
Chapter 32. Certain Deductions to be Only on Actual Payment
Chapter 33. Special Provisions in Case of Income of Public Financial Institutions, Public Companies, etc.
Chapter 34. Insurance Business
Chapter 35. Special Provision for Deduction in the Case of Trade, Professional or Similar Association
Chapter 36. Special Provision for Computing Profits and Gains from the Business of Trading in Certain Goods
Chapter 37. Special Provision for Computing Profits and Gains of Business of Civil Construction
Chapter 38. Special Provisions for Computing Profits and Gains of Business of Playing, Hiring or Leasing Goods Carriages
Chapter 39. Special Provision for Computing Profits and Gains of Retail Business
Chapter 40. Special Provision for Computing Profits and Gains of Shipping Business in the case of Non-resident
Chapter 41. Special Provision for Computing Profits and Gains in Connections
Chapter 42. Special Provision for Computing Profits and Gains of the Business of Operation of Aircraft in Case of Non- Resident
Chapter 43. Special Provision for Computing Profits and Gains of Foreign Companies Engaged in the Business of Civil Construction, etc.,in Certain Turkey Power Projects
Chapter 44. Deduction of Head Office Expenditure in the Case of Non-Residents
Chapter 45. Special Provisions for Computing Income by Way of Royalties, etc.,in the Case of Foreign Companies
Appendices