Computation of income from special sources.
15. (1) Every income listed in column (3) of the Table in Part III of the First Schedule shall be the income from a special source of the person specified in column (2) of the said Table.
(2) The income from any special source shall be computed under the class "income 30 from special sources" in accordance with the provisions of the Ninth Schedule.
(3) Notwithstanding anything in sub-section (1), the income referred to therein shall not be considered as income from a special source, if such income is attributable to the permanent establishment of a non-resident in India.
