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     EduGorilla 
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    Which of the following sources of income is not chargeable under the head 'income from business and profession'?

    Options :-

    1. Profits and gains carried on by an assessee during the previous year
    2. Income derived by a trade professional or similar association from specific services performed for its members
    3. Income from the activity of owning or owning and maintaining race horses
    4. Salary received by a partner of a firm from the same firm
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