Comparison of Section 93 'Deduction' between the Income-Tax Act, 2025 (as passed) and the Income-Tax Bill, 2025 (as originally introduced)

Deductions under Section 93 clarify allowable expenses and caps for income from other sources, with key exclusions.

Section 93 prescribes allowable deductions in computing income from other sources, including reasonable commissions for realising dividends and interest, cross-referenced expense allowances applied 'so far as may be,' capped deductions for family pension depending on tax computation method, revenue expenditures wholly and exclusively laid out, a single fixed-percentage deduction for a specified income class with no other deductions permitted, and sub-section rules denying deductions for a defined dividend class while limiting interest deductions for certain dividend or unit incomes.