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Deductions in computing income chargeable under the head “Income from Other Sources”

(1) Subject to this Ordinance, in computing the income of a person chargeable to tax under the head Income from Other Sources for a tax year, a deduction shall be allowed for any expenditure paid by the person in the year to the extent to which the expenditure is paid in deriving income chargeable to tax under that head, other than expenditure o...

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