COMPUTATION OF INCOME FROM SPECIAL SOURCES

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Full Text of the Document

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....bsp;    (a) any amount by way of accrual or receipt, as the case may be;      (b) any amount accrued or received as reimbursement of any expenditure incurred by the person; and      (c) any tax borne by the person by whom the income is payable. 3. No deduction or allowance or set-off of any loss shall be allowed in computation of inco....