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    <title>Computation of income from ordinary sources</title>
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    <description>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.</description>
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      <description>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.</description>
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