| http://www.w3.org/ns/prov#value | - (4) 2 In the case of an assessee having income chargeable under the head Income from other sources", no deduction in respect of any expenditure or allowance in connection with such income shall be allowed under any provision of this Act in computing the income by way of any winnings from lotteries, crossword puzzles, races including horse races, card games and other games of any sort or form, gam
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