IT Return: What are the deductions for business expenditure not allowed or removed under the new regime u/s 115BAC?

The following deductions for business expenditure not allowed or removed under the new regime u/s 115BAC.

1. Additional depreciation under section 32.
2. Investment allowance under section 32AD
3. Sector-specific business deductions under section 33AB and 33ABA
4. Expenditure on scientific research under section 35
5. Capital expenditure under section 35AD
6. Exemption under section 10AA for SEZ units