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    <title>Amendment of section 57.</title>
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    <description>Amendments to section 57 exclude certain dividends (those of the kind described in sub clause (f) of clause (22) of section 2) from the deduction for sums paid to agents or bankers and add an express proviso disallowing any deduction for that category of dividend effective 1 October 2024. Separately, a proviso is inserted in clause (iia) to modify the monetary cap applicable to family pension deductions when income-tax is computed under the specified preferential computation method, effective 1 April 2025.</description>
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      <description>Amendments to section 57 exclude certain dividends (those of the kind described in sub clause (f) of clause (22) of section 2) from the deduction for sums paid to agents or bankers and add an express proviso disallowing any deduction for that category of dividend effective 1 October 2024. Separately, a proviso is inserted in clause (iia) to modify the monetary cap applicable to family pension deductions when income-tax is computed under the specified preferential computation method, effective 1 April 2025.</description>
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