Incomes not included in total income.

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....I, III, IV, V, and VI shall not be included, subject to fulfilment of conditions specified therein. (2) Wherever the conditions referred to in the Schedules referred in sub-section (1) are not satisfied in any tax year in respect of any income enumerated in the said Schedules, such income shall be charged to tax under this Act for that tax year. (3) The persons enumerated in Schedule VII shall, ....