মোট আয় হইতে বাদ

(1) The income earned by any person mentioned in Part I of the Sixth Schedule shall not be included in the calculation of the total income of that person in the said income year, but it shall be included in the calculation of source of funds for the said income year subject to the following conditions, namely: -

(a)   deductions from the total income of the return shall be properly accounted for in the relevant column; and

(b)   the source and amount of income shall be furnished in detail with the return.

(2) Grants made by any person under Part 2 of the Sixth Schedule shall be excluded from the total income of such person in computing the tax subject to the following conditions, namely: -

(a)   the grant is reflected in the return or particulars or documents annexed to the return;

(b)   the total amount of grant made under Part Il of the Sixth Schedule does not exceed 10% (ten percent) of the gross income shown before the grant of the person;

(c)   source and amount of income filed in detail with return.