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    <title>Computation of income from special sources</title>
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    <description>Each item listed in the Table in rule 3 of the First Schedule constitutes a special source, and income from any such special source must be computed under the class &#039;income from special sources&#039; in accordance with the Ninth Schedule&#039;s provisions.</description>
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      <description>Each item listed in the Table in rule 3 of the First Schedule constitutes a special source, and income from any such special source must be computed under the class &#039;income from special sources&#039; in accordance with the Ninth Schedule&#039;s provisions.</description>
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