| always | 4 | temporal |
| from assessment year | 3 | temporal |
| deduction → be made from → the sum | 8 |
| deduction → be allowed in → respect of any sum | 5 |
| deduction → be made from → any sum | 4 |
| negative | neutral | positive |
| 0.078 | 0.882 | 0.040 |
| Raw frequency | 17 |
| Normalized frequency | 0.307 |
| Modifier score | 0.235 |
| Perplexity | 149.667 |