|OUTCOMES OF TOPIC
After studying the topic related to special inclusions to gross income you should be able to:
✓ Identify special inclusions in gross income
✓ Identify special inclusions elsewhere in the Income Tax Act via paragraph (n) of the section 1 “gross income” definition
✓ Understand which Yes/No questions in the ITR12 tax return relate to special inclusions
✓ Understand where to declare other special inclusions on the ITR12 tax return.