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    <title>Undisclosed income declared not to be included in total income.</title>
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    <description>Amounts of undisclosed income declared under the specified declaration procedure are expressly excluded from the declarant&#039;s total income and shall not be included in computing total income for any assessment year under the applicable taxation scheme.</description>
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      <description>Amounts of undisclosed income declared under the specified declaration procedure are expressly excluded from the declarant&#039;s total income and shall not be included in computing total income for any assessment year under the applicable taxation scheme.</description>
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