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Deductions Sec. 57

Income Tax - Income from Other Sources - 08 - SEC 57 - DEDUCTION The income chargeable to tax under this head is computed after making the following deductions: In the case of dividend income and interest on securities: any reasonable sum paid by way of remuneration or commission for the purpose of realising dividend or interest In the case of income in the nature of family pension: 15,000 or 33⅓ percent of such income, whichever is lower. Any other expenditure (not being a capital expendi .....

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