Expenditure for obtaining licence to operate telecommunication services

Expenditure on eligible projects or schemes

Deduction in respect of expenditure on specified business

Export markets development allowance

Agricultural development allowance

Rural development allowance

Expenditure by way of payment to associations and institutions for carrying out rural development programmes

Expenditure by way of payment to associations and institutions for carrying out programmes of conservation of natural resources

Expenditure on agricultural extension project

Expenditure on skill development project

Amortisation of certain preliminary expenses

Amortisation of expenditure in case of amalgamation or demerger