[1][57. Deductions.

The income chargeable under the head Income from other sources shall be computed after making the following deductions, namely :

(i) in the case of [2][dividends] [3][or interest on securities], any reasonable sum paid by way of commission or remuneration to a banker or any other person for the purpose of realising such dividend [4][or interest] on behalf of the assessee;

[6][(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;]

(ii) in the case of income of the nature referred to in clauses (ii) and (iii) of sub-section (2) of Section 56, deductions, so far as may be, in accordance with the provisions of sub-clause (ii) of clause (a) and clause (c) of Section 30, Section 31, and [7][sub-sections (1), [8][* * *] and (2) of Section 32] and subject to the provisions of [9][section 38;]