Deductions

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...."Income from other sources", deductions, so far as may be, in accordance with the provisions of clause (va) of sub-section (1) of section 36 ;] (ii) in the case of income of the nature referred to in clauses (ii) and (iii) of sub-section (2) of section 56, deductions, so far as may be, in accordance with the provisions of sub-clause (ii) of clause (a) and clause (c) of section 30, section 31 and ^5[sub-sections (1) ^6[***] and (2)] of section 32 and subject to the provisions of ^7[section 38] ; ^8[(iia) in the case of income in the nature of family pension, a deduction of a sum equal to thirty-three and one-third per cent of such income or ^9[fifteen] thousand rupees, whichever is less. ^15[Provided that in a case....

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....e allowed in case of dividend income of the nature referred to in sub-clause (f) of clause (22) of section 2.] Explanation.-^3A[****]     **************** NOTES:- 1. Inserted vide Section 32 of the Finance Act, 2003 w.e.f. 01-04-2004 2. Inserted vide Section 19 of the Finance Act, 1988 w.e.f. 01-04-1989 3. Inserted vide Section 19 of the Finance Act, 1988 w.e.f. 01-04-1989 3A. Omitted vide Section 19 of the Finance Act, 1988 w.e.f. 01-04-1989 before it was read as, "Explanation.-For the purposes of this section and section 58, "foreign company" shall have the same meaning as in section 80B." 4. Inserted vide Section 27 of the Finance A....