| S. No. | Nature of expenditure | Tax Rate |
|---|
| 1. | Free or concessional tickets provided for private journeys of employees or their family members (the cost of the ticket to the general public as reduced by the amount, if any, paid by or recovered from the employee) | 100% |
| 2. | Contribution to an approved superannuation fund for employees (in excess of one lakh rupees in respect of each employee) | 100% |
| 3. | Entertainment | 20% |
| 4. | a. Hospitality in the business other than business referred to in 4b or 4c or 4d | 20% |
| b. Hospitality in the business of hotel | 5% |
| c. Hospitality in the business of carriage of passengers or goods by aircraft | 5% |
| d. Hospitality in the business of carriage of passengers or goods by ship | 5% |
| 5. | Conference (other than fee for participation by the employees in any conference) | 20% |
| 6. | Sales promotion including publicity (excluding any expenditure on advertisement referred to in proviso to section 115WB(2)(D) | 20% |
| 7. | Employees welfare | 20% |
| 8. | a. Conveyance, in the business other than the business referred to in 8b or 8c or 8d | 20% |
| b. Conveyance, in business of construction | 5% |
| c. Conveyance in the business of manufacture or production of pharmaceuticals | 5% |
| d. Conveyance in the business of manufacture or production of computer software | 5% |
| 9. | a. Use of hotel, boarding and lodging facilities in the business other than the business referred to in 9b or 9c or 9d or 9e | 20% |
| b. Use of hotel, boarding and lodging facilities in the business of manufacture or production of pharmaceuticals | 5% |
| c. Use of hotel, boarding and lodging facilities in the business of manufacture or production of computer software | 5% |
| d. Use of hotel, boarding and lodging facilities in the business of carriage of passengers or goods by aircraft | 5% |
| e. Use of hotel, boarding and lodging facilities in the business of carriage of passengers or goods by ship | 5% |
| 10. | Repair, running (including fuel), maintenance of motor cars and the amount of depreciation thereon in the business other than the business of carriage of passengers or goods by motor car | 20% |
| Repair, running (including fuel), maintenance of motor cars and the amount of depreciation thereon in the business of carriage of passengers or goods by motor car | 5% |
| 11. | Repair, running (including fuel) and maintenance of aircrafts and the amount of depreciation thereon in the business other than the business of carriage of passengers or goods by aircraft | 20% |
| 12. | Use of telephone (including mobile phone) other than expenditure on leased telephone lines | 20% |
| 13. | Maintenance of any accommodation in the nature of guest house other than accommodation used for training purposes | 0% |
| 14. | Festival celebrations | 20% |
| 15. | Use of health club and similar facilities | 50% |
| 16. | Use of any other club facilities | 50% |
| 17. | Gifts | 50% |
| 18. | Scholarships | 50% |
| 19. | Tour and Travel (including foreign travel) | 5% |