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of <h1>How income from other sources is computed after specified deductions, family pension limit, and dividend deduction caps</h1> Income chargeable as 'Income from other sources' is computed after specified deductions: reasonable commission or remuneration for realizing dividends or interest; prescribed deductions for certain specified incomes aligning with other sections; a family pension deduction equal to one-third of such income or fifteen thousand rupees (raised to twenty-five thousand rupees where tax is computed under the specified alternative regime); other wholly and exclusively incurred revenue expenses; a fifty percent deduction for certain receipts; restrictions that limit deductions against specified dividend or mutual fund/unit income to interest expense and otherwise to twenty percent of such income in a year, and exclusion of deductions for particular dividend categories.
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