Income from ordinary sources must be computed and classified under specified heads, excluding income from special sources. Income from any source other than designated special sources is to be computed as income from ordinary sources and must be classified under five heads: Income from Employment, Income from House Property, Income from Business, Capital Gains, and Income from Residuary Sources for the purpose of total income computation.
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Provisions expressly mentioned in the judgment/order text.
Income from ordinary sources must be computed and classified under specified heads, excluding income from special sources.
Income from any source other than designated special sources is to be computed as income from ordinary sources and must be classified under five heads: Income from Employment, Income from House Property, Income from Business, Capital Gains, and Income from Residuary Sources for the purpose of total income computation.
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