Deductions.

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....ion 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), section 33, and subject to the....

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....ion of pension received from a fund as specified in Schedule VII (Table: Sl. No. 3), the entire amount; (h) for income in the nature of gratuity as referred in section 19(2)(g), received on the death of the employee, the entire amount. (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 th....