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TMI BlogDeductionsX X X X Extracts X X X X X X X X Extracts X X X X ..... asonable sum paid by way of commission or remuneration to a banker or any other person for the purpose of realising such dividend 3[or interest] on behalf of the assessee ; 4[(ia) in the case of income of the nature referred to in sub-clause (x) of clause (24) of section 2 which is chargeable to income-tax under the head "Income from other sources", deductions, so far as may be, in acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the words "fifteen thousand rupees", the words "twenty-five thousand rupees" had been substituted;] Explanation.-For the purposes of this clause, "family pension" means a regular monthly amount payable by the employer to a person belonging to the family of an employee in the event of his death ;] (iii) any other expenditure (not being in the nature of capital expenditure) laid out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, included in the total income for that year, without deduction under this section.] 16[Provided further that no deduction shall be allowed in case of dividend income of the nature referred to in sub-clause (f) of clause (22) of section 2.] ---------------- Notes :- 1. Inserted by the Finance Act, 2003, w.e.f. 1-4-2004. 2. Inserted by the Finance Act, 1988, w.e.f. 1-4-1989. 3. Inserted by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (No. 2) Act, 1991, w.r.e.f. 1-4-1989, read as under : "Provided that nothing contained in clause (i) or clause (iii) shall apply in computing the income referred to in clause (a) or clause (aa) or clause (ab) of sub-section (1) of section 115A in the case of an assessee, being a foreign company." 11. Inserted vide Finance (No. 2) Act, 2009, w.e.f. 1-4-2010. 12. Substituted vide Financ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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