Profits and Gains of Business or Profession ( Section 28 to 44D)
(Graphical Table Presentation)

Section 28 : 'Charges' under the head ' Profits and Gains of Business or Profession'

Section - 30 : Rent, Rates, and Taxes of Premises Vs. Section - 31 : Insurance, Repairs of Plant, Machinery & Furniture (PMF)

Section - 36(1) : Amount Expressly Allowed as Deduction

Section - 35 : Expenditure on Scientific Research

Section - 35D : Amortisation of Preliminary Expenses

Section - 37 : General Deduction

Section 40A(2) : Unreasonable payment to Relatives/ Substantial interest

Section 40A(3) : Cash Expenditure

Section 43B : Certain Expenses Deduction Allowed on actual payment basis