Income from other sources deductions cover specific expenditure relief, family pension limits, and no deduction for dividend income. Income chargeable under the head Income from other sources is computed after allowing specified deductions for interest on securities, certain linked income categories, family pension, and expenditure laid out wholly and exclusively for earning such income. The provision also allows a 50% deduction for one specified category of income, full deduction for commuted pension from the specified fund, and full deduction for gratuity received on the death of an employee. No deduction is allowed for dividend income or income from units of the specified mutual fund or specified company.