Deductibility rules: sub-clause (ia) now applies to Income from other sources, aligning it with business income computation.

The amendment to sub-section (1A) provides that the disallowances in sub-clause (ia) of clause (a) of the provision presently applied to business income shall also apply when computing income chargeable under the head "Income from other sources," thereby aligning non-deductibility rules across the two heads of income.

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