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    <title>Computation of income from ordinary sources.</title>
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    <description>Income from any source other than a special source must be computed under the class &quot;income from ordinary sources&quot; and classified into five heads: income from employment; income from house property; income from business; capital gains; and income from residuary sources.</description>
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      <description>Income from any source other than a special source must be computed under the class &quot;income from ordinary sources&quot; and classified into five heads: income from employment; income from house property; income from business; capital gains; and income from residuary sources.</description>
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