Deductions from Income from Other Sources clarified: permitted commissions, family pension concession, revenue expenditure and limits on dividend deductions. Permitted deductions under Income from Other Sources include reasonable commissions for realising dividends or interest on securities; deductions aligned with depreciation and capital asset provisions where applicable; a concessionary family pension deduction measured by a prescribed proportion or fixed quantum (with a higher quantum under an alternate tax computation); revenue expenditures wholly and exclusively incurred for earning the income; a special half-deduction for specified receipts; and statutory provisos capping or excluding deductions in respect of certain dividend and unit incomes.