Enlist at least six expenses which are expressly disallowed by the Income Tax Act while computing income from business and profession.

Expenses not deductible under business Profession : The following under the head profits and Gains from Business and profession—

1. Excessive and unreasonable payment to relatives.
2. Any interest, royalty, fees for technical services or other sum chargeable to tax under income tax Act which is payable (a) outside India or (b) to a non- resident in India (other than to a company (Indian or foreign) and on which tax has not been deducted at source or after deduction has not been paid before the due date specified u/s 139(i).
3. Income tax, wealth tax or dividend tax paid.
4. Interest paid for non-payment or delayed payment of advance payment of tax.
5. Contribution towards unapproved Gratuity fund.
6. Interest on capital or loan paid by a partnership firm to a partner in excess of 12% p.a. or the amount mentioned in the partnership deed (whichever is less)