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        Bills

        Clause 57 - Computation of income from residuary sources.

        Direct Taxes Code, 2010
        Chapter E
        Income from residuary sources

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        Income from residuary sources must be computed by reducing gross residuary income by specified allowable deductions. Income from residuary sources is computed by taking gross residuary income and reducing it by the deductions referred to in the relevant deductions provision, producing the net residuary income for taxation purposes.

        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Income from residuary sources must be computed by reducing gross residuary income by specified allowable deductions.</h1> Income from residuary sources is computed by taking gross residuary income and reducing it by the deductions referred to in the relevant deductions provision, producing the net residuary income for taxation purposes.

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