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    <title>Amendment of section 57</title>
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    <description>Insertion of a new clause permits deductions for income charged under the head Income from other sources where the receipts fall within the specified definition, by requiring that deductions be made in accordance with the statute&#039;s existing deduction mechanism for business or professional expenses.</description>
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      <description>Insertion of a new clause permits deductions for income charged under the head Income from other sources where the receipts fall within the specified definition, by requiring that deductions be made in accordance with the statute&#039;s existing deduction mechanism for business or professional expenses.</description>
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