Development rebate

Development allowance

Tea development account, coffee development account and rubber development account

Site Restoration Fund

Reserves for shipping business

Rehabilitation allowance

Conditions for depreciation allowance and development rebate

Restriction on unabsorbed depreciation and unabsorbed investment allowance for limited period in case of certain domestic companies

Expenditure on scientific research

Expenditure on acquisition of patent rights or copyrights

Expenditure on know-how

Expenditure for obtaining right to use spectrum for telecommunication services