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Income Tax Ordinance 1979 Section 26 (A) and Fourth Schedule, R5 (A) [as amended by the Finance Ordinance (1980 XXV]] R5 (A) Scope, Fourth Schedule, Income Tax Ordinance, 1979 Insurance If a business is claiming deduction due to anticipated expenses, it can also be adjusted by the same assessment authority as R5 (a), Fourth Schedule, Income Tax Ordinance 1979

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