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Business Deduction (Deduction Prohibited ((Domestic And Private (Expenses…

- - - - Expenses {Section 39 (1)(a)}
      -  Not deductible in arriving at the adjusted income.
         Relating to a trader’s private residence,wages of domestic servants and private telephone bills.
  - - - This section prohibits the deduction of certain expenditures that fall under the various schedules to avoid possibility of a double deduction of certain expenditure
  - - - The deduction of RM 100,000 is subject to following conditions:
        
        a) New Vehicles
        
        b) Total cost vehicles not exceed RM 150,000
        
        If conditions not satisfied, the restriction RM 50,000 will continue to apply.
- - - - That is incurred in deductions under sec 44(6)
      - The payment of zakat perniagaan.
      - Contributions toward sports activities.
      - Contribution for project of national interest.