Deduction for interest on securities amended, while dividend and specified fund income remain barred from deduction. Section 93 is amended to allow deduction for reasonable commission or remuneration paid for realising interest on securities, while expressly denying any ... Summary
Deduction for interest on securities amended, while dividend and specified fund income remain barred from deduction.
Section 93 is amended to allow deduction for reasonable commission or remuneration paid for realising interest on securities, while expressly denying any deduction for dividend income and specified mutual fund or unit-linked income, notwithstanding the general deduction provision.
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