Deduction for dividend from UTI units recognised as admissible under income tax deduction provision within aggregation limits. Income from units of the Unit Trust of India is treated as dividend from an Indian company by virtue of the Unit Trust of India Act, and therefore qualifies for the additional deduction under the second proviso to sub section (1) of the Income tax Act. Such income must be aggregated with specified interest and dividend receipts and considered for the proviso's deduction subject to the overall ceiling and after accounting for amounts already allowed under the main subsection and first proviso.