Tax on capital gains: special computation separates capital gains and computes a distinct tax component for non-company assessees. Tax on capital gains for non-company assessees prescribes a special computation: compute tax on total income reduced by capital gains and specified compensation, add a separately computed tax on the included capital gains (using average-rate or fixed-rate methods with category-specific rules and ceilings/minima), and add tax on compensation or specified interest items computed under related sections.