Deductions from gross residuary income.

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....p;  (ii) it fulfills all other conditions, if any, specified therein; and           (b) the amount of deductions specified in sub-section (3) subject to the fulfilment of the conditions, if any, specified therein; and           (c) any amount received during the financial year as dividend from a controlled foreign company as referred to in clause (u) of sub-section (2) of section 58, to the extent such amount has been included in the total income of the assessee in any preceding financial year in accordance with the provisions of the said clause.       (2) The amount of expenditure referred to in clause (a) of sub....

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....bsp;         (b) the aggregate amount referred to in clause (h) or clause (i) or clause (j) of subsection (2) of section 58 to the extent the aggregate does not exceed fifty thousand rupees; and           (c) the repayment of advance or security deposit from long-term leasing in the financial year in which such advance or security deposit is re-paid.           (d) the amount included in income under clause (y) of sub-section (2) of section 58 in respect of an insurance policy where-               (i) the premium paid or payable for any of t....

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....sp; (a) any amount relating to personal expenses of the person;          (b) any amount of tax, interest or penalty paid under this Code or the Income-tax Act, 1961 or the Wealth Tax Act, 1957 as they stood before the commencement of this 43 of 1961 code; or 27 of 1957.          (c) any payment or aggregate of payments made to a person in a day, otherwise than by an account payee cheque drawn on a bank or account payee bank draft, if—              (i) the payment or aggregate of payments is in respect of any expenditure referred to in clause (a) of sub-section (1) of section 59....