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Answer: Companies can refer to the IRBM Official Portal at www.hasil.gov.my> Internal Links> General Ruling> No. 11/2013: Business Operations Expenses for further review of be allowed to companies as deductions from: ● Expenditure authorized in accordance with the general provisions of Section 33 of ITA 1967 ● Expenses allowed in accordance with specific provisions or deductions such as Section 34, Section 34A, Section 34B Section 34C, Section 35 of ITA 1967; and ● Expenses authorized by Income Tax Method or by order of the Minister of Finance or other provision ● Subsection 33 (1) of the ITA 1967, provides that all and purely expenditure incurred in generating gross income from a source may be allowed as deductions from such gross income. The provisions of Subsection 33 (1) of ITA 1967 should be read in conjunction with the provisions of subsection 39 (1) of ITA 1967 in determining adjusted income.