Following is the text of Sections 9 & 10 of the Ordinance, 2001:
9. Taxable income.—The taxable income of a person for a tax year shall be the total income under clause (a) of section 10 of the person for the year reduced (but not below zero) by the total of any deductible allowances under Part IX of this Chapter of the person for the year.
10. Total Income.— The total income of a person for a tax year shall be the sum of the —
(a) person’s income under all heads of income for the year; and
(b) person’s income exempt from tax under any of the provisions of this Ordinance.
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