Definition of gross total income clarifies its role prior to Chapter deductions and notes historical deletions. Section 80B supplies definitions for the Chapter on deductions under the Income-tax Act, principally defining gross total income as the total income ... Summary
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Definition of gross total income clarifies its role prior to Chapter deductions and notes historical deletions.
Section 80B supplies definitions for the Chapter on deductions under the Income-tax Act, principally defining gross total income as the total income computed under the Act before deductions under the Chapter; numerous other subordinate definitions previously contained in the clause have been omitted or amended by later legislation.
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