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salary may be one or two sources also okay fulltime you may be employed some part time also you may be working so youamp;#39;re getting the salary for the full-time employment as well as parttime employment both second being income from house property for that also you may have two or three more houses also where you may get profits and losses in all these houses third pgbp here also we have two or three businesses fourth one being capital gains you may have only profit income from house property you may either have profit or loss profit or loss if you have the loss then the the loss could be adjusted in profit of the another one another source within the head we have multiple of income okay multiple sources normal business speculation business okay we have already referred in section 28 specul transaction specifi business section exemp exemp one profit in loss as the profit is always exempt loss will also be exemp not considered exempt profit only exemp Cann set inome long-term capit