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    <title>Income-tax (Fourteenth Amendment) Rules, 1998</title>
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    <description>The amendment narrows the exclusion in rule 26B to except the loss under Income from house property from the general parenthetical phrase, and revises Form 12C item 4 to require separate disclosure of non-salary incomes-specifically listing Income from house property (with computation if a loss), business or profession, capital gains, and other sources-while adjusting item 5 to match the new enumeration.</description>
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