e. Income tax payments;
f. Tax penalties;
g. Profit distributions;
h. Employer contributions for life, health and accident insurance and contributions to unapproved pension funds, unless the contributions are treated as part of the taxable income of employees;
i. Expenses relating to income which is taxed at a final rate, e.g., interest on loans relating to time deposits;
j. Expenses relating to income which is exempt from tax, e.g., interest on loans used to buy shares where dividends to be received are not subject to income tax;
k. Salaries or compensation received by partnership or firmas members where their participation is not divided into shares.