if cell contains <> specific word, then delete others rows

    Sub specificwordInsetence()
    Last = Cells(Rows.Count, "c").End(xlUp).Row
    For i = Last To 1 Step -1
        If (Cells(i, "c").Value) <> "*deferred*" And (Cells(i, "c").Value) <> "*future*" _
        And (Cells(i, "c").Value) <> "*tax*" Then
            Cells(i, "c").EntireRow.Delete
        End If
    
    Next i
    Cells(1, 4).Select
    Application.ScreenUpdating = True
End Sub

List of strings : Bold String should be remain and other strings should delete by 1 step -1

Interests in Leasehold Land Held for Own Use under Operating Leases
Intangible Assets
Goodwill
Interest in an Associate, Net
Prepayment for Acquisition of an Intangible Asset
Available-For-Sale Financial Asset
Financial Asset At Fair Value through Profit or Loss
Deferred Tax Assets
Current Assets
Current Assets
Inventories
Trade and Other Receivables
Pledged Bank Deposits
Cash and Cash Equivalents
Current Liabilities
Current tax Liabilities
Contract Liabilities
Trade and Other Payables
Bank and Other Borrowings
Financial Liabilities At Fair Value through Profit or Loss
Current Taxation
future income tax liabilities
Current Assets
Net Current Liabilities
Non-Current Assets
Total Assets
Non-Current Liabilities
Total Assets Less Current Liabilities
Non-Current Liabilities
Other Borrowings
Financial Liabilities At Fair Value through Profit or Loss

I will assume your code and your sample workbook do not exactly match as your code is looking in column C for "Tax" etc. but in your sample workbook those are in column B. However your approach still doesn't work if you make them both column B.

Try this approach using InStr:

Sub specificwordInsetence()
    Last = Cells(Rows.Count, "b").End(xlUp).Row
    For i = Last To 1 Step -1
        If InStr(1, Cells(i, "b"), "deferred", 1) = 0 And _
           InStr(1, Cells(i, "b"), "future", 1) = 0 And _
           InStr(1, Cells(i, "b"), "tax", 1) = 0 And _
           InStr(1, Cells(i, "b"), "DTLNC", 1) = 0 Then
            Cells(i, "c").EntireRow.Delete
        End If
    Next i
    Cells(1, 4).Select
    Application.ScreenUpdating = True
End Sub

Worth noting that also "Gross Deferred Tax Assets" would remain after the code has run, as would "Current Taxation".

BSB

Thanks "BadlySpelledBuoy" Worked Percetly...

Glad I could help.

BSB