14 Deductions allowed

14A Deductions allowed in relation to certain expenditure on abortive mining operations

14B Further deduction for expenses relating to approved trade fairs, exhibitions or trade missions or to maintenance of overseas trade office

14C Further deduction for export market development expenditure

14D Expenditure on research and development

14E Further deduction for expenditure on research and development project

14F Management expenses of investment companies

14G Expenditure on energy conservation

15 Deductions not allowed

16 Initial and annual allowances. Industrial buildings and structures

17 Balancing allowances and charges. Industrial buildings and structures

18 Definitions

18A Allowances for capital expenditure on plantations

19 Initial and annual allowances, machinery or plant

19A Allowances of 3 years write off for plant and machinery, and 100% write off for computer, prescribed office automation equipment and robot

19B Writing-down allowances for approved know-how or patent rights

20 Balancing allowances and charges, machinery or plant

21 Replacement of machinery or plant

22 Expenditure on machinery or plant

23 Carry forward of allowances

24 Special provisions as to certain sales

25 Carry over of capital allowances granted under law in States of Malaya

26 Profits of insurance companies

27 Profits of non-resident shipowner or charterer

28 Profits of non-resident air transport and cable undertakings

29 Income from certain dividends to include tax thereon

30 Certain undistributed profits may be treated as distributed

31 (Repealed)

32 Valuation of trading stock on discontinuance or transfer of trade or business

33 Comptroller may disregard certain transactions and dispositions

33A Income arising from settlements

34 Discretion no bar to appeal