OrdinanceThe binding text is the one the official gazette published, listed under the publications.
Section 20א3 of פקודת מס הכנסה [נוסח חדש].
This section is in חלק ג׳: חישוב ההכנסה לענין מס / פרק שני: ניכויים וקיזוזים / סימן א׳: ניכויי הוצאות
20א3.
תיקון: תשמ״ד, תשמ״ד־10
(בוטל).
The text on this page is adapted from the entry פקודת מס הכנסה [נוסח חדש] in the Open Law Book of Hebrew Wikisource, read on 1 November 2026, and is shared under the CC BY-SA 4.0 licence.
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