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[Cites 0, Cited by 2] [Section 57] [Entire Act]

Union of India - Subsection

Section 57(iia) in The Income Tax Act, 1961

(iia)[ in the case of income in the nature of family pension, a deduction of a sum equal to thirty-three and one-third per cent. of such income or ] [Inserted by Act 13 of 1989, Section 13 (w.e.f. 1.4.1990).][fifteen thousand rupees] [ Substituted by Act 26 of 1997, Section 20, for certain words (w.e.f. 1.4.1998).][, whichever is less. [Inserted by Act 13 of 1989, Section 13 (w.e.f. 1.4.1990).]