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<h1>Income from Special Sources Calculated Under Direct Taxes Code Bill, 2009; Rule 3 and Ninth Schedule Guidelines Apply.</h1> Income from special sources is computed under the category 'income from special sources' as per the Direct Taxes Code Bill, 2009. Each item specified in the Table in rule 3 of the First Schedule is considered a special source. The calculation of income from these sources must adhere to the guidelines outlined in the Ninth Schedule.