\nSection<\/strong><\/td>\nBenefits\/Deductions not Allowed<\/strong><\/td>\n<\/tr>\n\n| 10AA<\/td>\n | Deductions for the units established in Special Economic Zone.<\/td>\n<\/tr>\n | \n| 32\/32AD<\/td>\n | Additional Depreciation and Investment Allowance on New Plant and Machinery.<\/td>\n<\/tr>\n | \n| 33AB<\/td>\n | Deduction for Tea\/Coffee\/Rubber Business<\/td>\n<\/tr>\n | \n| 33ABA<\/td>\n | Deduction for Petroleum and Natural Gas Business<\/td>\n<\/tr>\n | \n| 35<\/td>\n | Deductions for Scientific Research Expenditure<\/td>\n<\/tr>\n | \n| 35AD<\/td>\n | Deductions for Expenditure on Specified Business<\/td>\n<\/tr>\n | \n| 35CCC<\/td>\n | Deduction of Expenses Incurred on Agriculture Extension Project.<\/td>\n<\/tr>\n | \n| 35CCD<\/td>\n | Deduction of Expenses incurred by a Company on Skill Development Projects.<\/td>\n<\/tr>\n | \n| Chapter VI-A<\/td>\n | Deductions which are allowed in respect of certain incomes (Except Section 80JJA: Employment of New Employee and 80M: Inter Corporate Dividend)<\/td>\n<\/tr>\n | \n| Other<\/td>\n | A set off of any loss carried forward or depreciation from earlier years.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n \u00a0<\/p>\n | | |