COMPUTATION OF INCOME FROM SPECIAL SOURCES

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..... ) any amount by way of accrual or receipt, as the case may be; (b) any amount accrued or received as reimbursement of any expenditure incurred by the person; and (c) any tax borne by the person by whom the income is payable. 3. No deduction or allowance or set-off of any loss shall be allowed in computation of income from the special sources. 4. The income computed under para .....

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