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Deductions - Section 57

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..... e following deductions: In the case of dividend, other than income and interest on securities: any reasonable sum paid by way of remuneration or commission for the purpose of realising such div .....

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..... in accordance with the provisions of section 36(1)(va) In the case of income in the nature of family pension: 15,000 or 33⅓ percent of such income, whichever is lower. Any other expendit .....

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