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    <title>Aggregation of income from ordinary sources.</title>
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    <description>Aggregation of current income from ordinary sources requires combining income under employment, house property, business, capital gains and residuary sources, then offsetting any unabsorbed preceding-year loss to arrive at the gross total income from ordinary sources; a negative net result is treated as nil gross total income and the absolute value becomes the unabsorbed current loss.</description>
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      <description>Aggregation of current income from ordinary sources requires combining income under employment, house property, business, capital gains and residuary sources, then offsetting any unabsorbed preceding-year loss to arrive at the gross total income from ordinary sources; a negative net result is treated as nil gross total income and the absolute value becomes the unabsorbed current loss.</description>
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