Special provision for computation of total income of non-residents.

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....Old Version<br>Special provision for computation of total income of non-residents. 213. (1) No deduction in respect of any expenditure or allowance shall be allowed under any provision of this Act ....

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.... (i) the gross total income shall be reduced by such income; and (ii) the deductions under Chapter VIII shall be allowed as if the gross total income as so reduced was the gross total inc....