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            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.

            <h1>Deductions under Section 57: limits on family pension and restricted deductions for dividend and unit income.</h1> Section 57 allows deductions from Income from Other Sources for reasonable remuneration or commission for realising dividends or interest, employee contributions to provident/superannuation/ESI funds, revenue expenditures wholly and exclusively for earning such income, and specified deductions for family pension subject to statutory caps; interest on compensation receives a fifty percent deduction and is not eligible for other section clauses. The section forbids deductions for certain dividend income and limits deductions related to dividend or specified mutual fund/company unit income to interest expense and, in any year, to twenty percent of such income without deduction under this section.

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