Article 76 bis 3 provides a specific clarification regarding the definition of income in the context of Islamic finance. It stipulates that income arising from rent or usufruct in the cases described under Article 76 bis 2 (item 3)—where the lease is conducted solely to comply with Sharia—shall not be considered 'income' under the general definition of Article 35. This ensures that the lease payments which function as a financing mechanism are not double-taxed or mischaracterized, maintaining the legislative intent of treating Islamic and conventional finance with fiscal parity.