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Payment -> SCHEDULAR TAX DEDUCTION

click on the pdf link
PCB Schedular 2004 (*.pdf)

if i rent out an office, and there is a cleaner who cleans the office,
and i pay the cleaner, the amount paid is deductible under expenses, yes?

if i have a SOHO, at home, and i pay my maid to to the same thing,
clean up after me
can i deduct her salary under expenses?