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of <h1>New Clause Added to Section 57 of Income-tax Act: Deductions for 'Income from Other Sources' Effective April 1, 1988.</h1> Section 57 of the Income-tax Act is amended to include a new clause effective April 1, 1988. This new clause (ia) allows for deductions concerning income described in sub-clause (x) of clause (24) of section 2, which is taxable under 'Income from other sources.' These deductions should align with the provisions of clause (va) of sub-section (1) of section 36.
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