Deductions for income from other sources limit allowable expenses and impose categorical caps on family pension and dividend-related deductions. Deductions for computing taxable income under the head Income from other sources include reasonable commissions for realising dividends or interest, expenditures wholly and exclusively laid out for earning such income, and adjustments per cross-referred statutory provisions. Family pension receives a capped concessional deduction depending on tax computation method. Certain specified incomes receive a fixed proportionate deduction with no other deductions allowed. Dividend income from specified mutual fund or company units allows only interest expense deduction, limited annually to a prescribed share of that income.