(2)No deduction shall be allowed against the income computed under sub-section (1) in respect of the following amounts:—(a)any expenditure or allowance which is not wholly and exclusively incurred for the business of such permanent establishment or fixed place of profession in India; or(b)amounts, if any, paid (otherwise than towards reimbursement of actual expenses) by the permanent establishment to its head office or to any of its other offices.
