For a Kenyan resident person, rental income, agricultural income, business income and interest income are broadly the specified sources of income.
A specified source of income means, an income source that is separate and distinct from any other and for tax purposes, one must account for any profit or loss in this specified source of income, distinct from any other.
This means that where one make a loss in business (eg a hardware business) but a profit in agriculture or rent, one is required to pay tax on the profit made under agriculture or rent and carry forward to the next year the loss under business.