Section 27 - Amendment of section 57 - Finance Act, 1987

27. Amendment of section 57 In section 57 of the Income-tax Act, after clause (i), the following clause shall be inserted with effect from the 1st day of April, 1988, namely :- (ia) in the case of income of the nature referred to in sub-clause (x) of clause (24) of section 2 which is chargeable to income-tax under the head Income from other sources , deductions, so far as may be, in accordance with the provisions of clause (va) of sub-section (1) of section 36; .