Income from special sources defined by the First Schedule is computed under the Ninth Schedule, excluding non-resident permanent establishment attribution. Specified receipts listed in the Table in Part III of the First Schedule are income from special sources for the persons named and must be computed under the class 'income from special sources' according to the Ninth Schedule; however, such receipts are excluded from that classification if attributable to a non-resident's permanent establishment in India.
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Provisions expressly mentioned in the judgment/order text.
Income from special sources defined by the First Schedule is computed under the Ninth Schedule, excluding non-resident permanent establishment attribution.
Specified receipts listed in the Table in Part III of the First Schedule are income from special sources for the persons named and must be computed under the class "income from special sources" according to the Ninth Schedule; however, such receipts are excluded from that classification if attributable to a non-resident's permanent establishment in India.
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