The Income Tax Ordinance of 1984 allows the deduction of certain expenses from taxable income, including expenses incurred for the purpose of making or earning income. Rule 37 of the Income Tax Rules of 1984 provides a standard deduction of 20% of the total income for certain categories of taxpayers engaged in business or profession to account for unspecified business expenses. The rule has been amended to increase the standard deduction amount to 25% of the total income for taxpayers whose names are Mohammad Shahadat Hossain and Mohammad Abdul Kasem.