C – Deduction in respect of certain incomes’. It also makes it clear that the amount of income of that nature is to be computed in accordance with the 2 (1978) 2 SCC 644 3 (1979) 3 SCC 538 Civil Appeal Nos. 1581-1582 of 2005 a/w. Connected matters Page 10 of 22 provisions of the Act (before making any deduction