Article 42 defines 'Gross Income' as the starting point for tax calculations in Oman. It is the total income accruing to a taxpayer before any deductions for expenses, set-offs, or legal exemptions are applied. This definition is fundamental for tax transparency, as it requires taxpayers to report their total receipts from all sources before arriving at the 'taxable' figure. Understanding gross income is also critical for applying certain limits, such as the donation cap, which is often calculated as a percentage of income before final deductions.