Deductions - Section 57

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..... : any reasonable sum paid by way of remuneration or commission for the purpose of realising such dividend or interest Sum received by the assessee from his employees as contributions to any provident fund or superannuation fund or any fund set up under the provisions of the Employees' State Insurance Act, 1948 - In the case of income of the nature referred to in section 2(24)x) which is charge .....

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..... duction shall be allowed from the dividend income, or income in respect of units of a Mutual Fund specified u/s 10(23D) or income in respect of units from a specified company defined in the Explanation to section 10(35), other than deduction on account of interest expense, and in any previous year such deduction shall not exceed 20% of the dividend income, or income in respect of such units, inclu .....

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