Article 8 defines Taxable Income under KSA law as the gross income, which encompasses all revenues, profits, and gains from an activity, including capital gains and incidental revenues, after the deduction of any exempt income. It provides a specific, expanded definition for income from natural gas investment. This is defined as the aggregate gross income from the sale, exchange, or conversion of natural gas, its liquids, and condensates, including sulphur and other by-products. It also incorporates any other incidental or non-operational income derived from the taxpayer's main activity, regardless of its source or type.