Deductions

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....on or remuneration to a 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), s....

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.... other deduction shall be allowed under this section. (2) In respect of-- (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 ....