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    <title>Determination of total income</title>
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    <description>Computation of total income sets taxable income as the gross total income from ordinary sources less the aggregate of permitted deductions, treating authorised deductions as additive subtractions from gross ordinary income to determine the taxable base.</description>
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      <description>Computation of total income sets taxable income as the gross total income from ordinary sources less the aggregate of permitted deductions, treating authorised deductions as additive subtractions from gross ordinary income to determine the taxable base.</description>
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