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        F. Acts / Amendment Acts

        Section 44 - Amendment of section 93.

        Finance Act, 2026
        Part B
        Income-tax under the Income-tax Act, 2025

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        Deduction for interest on securities amended, while dividend and specified fund income remain barred from deduction. Section 93 is amended to allow deduction for reasonable commission or remuneration paid for realising interest on securities, while expressly denying any deduction for dividend income and specified mutual fund or unit-linked income, notwithstanding the general deduction provision.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Deduction for interest on securities amended, while dividend and specified fund income remain barred from deduction.

                              Section 93 is amended to allow deduction for reasonable commission or remuneration paid for realising interest on securities, while expressly denying any deduction for dividend income and specified mutual fund or unit-linked income, notwithstanding the general deduction provision.


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