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15. Computation of income from special sources
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15. Computation of income from special sources.—(1) Every income listed in column (3) of the Table in Part III of the First Schedule shall be the income from a special source of the person specified in column (2) of the said Table.
(2) The income from any special source shall be computed under the class "income from special sources" in accordance with the provisions of the Ninth Schedule.
(3) Notwithstanding anything in sub-section (1), the income referred to therein shall not be considered as income from a special source, if such income is attributable to the permanent establishment of a non-resident in India.
Clause 15 deals with computation of income from special sources. It provides that every income listed in column (3) of the Table in Part III of the First Schedule shall be the income from a special source of the person specified in column (2) of the said Table. It further provides that the income from any special source shall be computed under the class "income from special sources" in accordance with the provisions of the Ninth Schedule. It also provides that in case the income is attributable to the permanent establishment of a nonresident in India, the income shall not be considered as income from a special source ;
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