THE NINTH SCHEDULE - COMPUTATION OF INCOME FROM ANY OTHER SPECIAL SOURCE

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....mount computed in accordance with the provisions of sections 44 to 53, if the income is in the nature of capital gains arising from transfer of an asset, being an equity share in a company or a unit of an equity oriented fund, and chargeable to securities transaction tax; or (b) the amount of accrual or receipt, if the income is of any other nature. 3. The income computed under Rule 2 shall b....