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C. INCOME FROM BUSINESS

30. INCOME FROM BUSINESS

31. BUSINESS WHEN TREATED DISTINCT AND SEPERATE

32. COMPUTATION OF INCOME FROM BUSINESS

33. GROSS EARNINGS

34. DETERMINATION FOR BUSINESS EXPENDITURE

35. DETERMINATION FOR OPERATING EXPENDITURE

36. DETERMINATION FOR PERMITTED FINANCE CHARGES

37. DETERMINATION OF CAPITAL ALLOWANCES

38. DETERMINATION OF DEPRECIATION

39. DETERMINATION FOR INITIAL DEPRECIATION

40. DETERMINATION FOR TERMINAL ALLOWANCE

41. DEDUCTION FOR SCIENTIFIC RESEARCH AND DEVELOPMENT ALLOWANCE

42. COMPUTATION OF PROFIT ON TRANSFER OF A BUSINESS CAPITAL ASSET

43. SPECIAL PROVISIONS RELATING TO BUSINESS REORGANISATION

44. MEANING OF ACTUAL COST

45. MEANING OF WRITTEN DOWN VALUE, ADJUSTED VALUE OF ASSETS









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