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    <description>Permitted deductions under Income from Other Sources include reasonable commissions for realising dividends or interest on securities; deductions aligned with depreciation and capital asset provisions where applicable; a concessionary family pension deduction measured by a prescribed proportion or fixed quantum (with a higher quantum under an alternate tax computation); revenue expenditures wholly and exclusively incurred for earning the income; a special half-deduction for specified receipts; and statutory provisos capping or excluding deductions in respect of certain dividend and unit incomes.</description>
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      <description>Permitted deductions under Income from Other Sources include reasonable commissions for realising dividends or interest on securities; deductions aligned with depreciation and capital asset provisions where applicable; a concessionary family pension deduction measured by a prescribed proportion or fixed quantum (with a higher quantum under an alternate tax computation); revenue expenditures wholly and exclusively incurred for earning the income; a special half-deduction for specified receipts; and statutory provisos capping or excluding deductions in respect of certain dividend and unit incomes.</description>
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