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.