Deductions

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.... banker or any other person for the purpose of realising such dividend or interest on behalf of the assessee; (b) for income of the nature referred to in section 92(2)(c), so far as may be, an amount as per section 29(1)(e); (c) for income of the nature referred to in section 92(2)(f) and (g), so far as may be, an amount as per section 28(1)(a), (b), (d), section 33, and subject to the provisi....

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....-- (a) dividend income of the nature referred to in section 2(40)(f), no deduction shall be allowed; (b) any other dividend income [other than in clause (a)], or income from units of a Mutual Fund specified under Schedule VII (Table: Sl. No. 20 or 21) or income from units of a specified company as referred to in section 2(h) of the Unit Trust of India (Transfer of Undertaking and Repeal) Act, ....