"The author is a well-qualified legal professional with an LLB (Hons) from the School of Excellence in Law and an LLM in Taxation, currently practicing as an advocate at the Madras High Court. He possesses a strong passion for legal studies and writing, complemented by a Doctorate in Management Studies focusing on Corporate Law. His scholarly contributions include multiple research papers published in both domestic and international law journals, alongside active participation in conferences, moot court competitions, and debates. Additionally, he is a certified Positive Psychology Practitioner and has acquired certifications in handwriting analysis, cyber law analysis, and the medico-legal profession. Throughout his illustrious career, he has demonstrated a keen interest in the intersection of law and technology, often engaging in thought-provoking discussions on the implications of emerging technologies on the legal landscape. His expertise in tax law has led to him being a sought-after speaker at seminars and workshops, where he shares his insights on the complexities of taxation and its impact on businesses and individuals. As a prolific writer, he has authored several articles and blog posts on contemporary legal issues, many of which have been featured in leading legal publications and online platforms. His ability to break down complex legal concepts into accessible language has earned him a reputation as a respected voice in the legal community. With his unique blend of academic rigor and practical experience, he continues to inspire and educate the next generation of legal professionals"
Income Tax Act’s Section 57 specifically addresses deductions for incomes taxable under Income from other sources income head. The expenses that can be subtracted from such income prior to determining the taxable amount are listed in this section
