Aggregation of income combines ordinary-source heads and prior unabsorbed losses to determine gross total income.

Aggregation of current income from ordinary sources requires combining income under employment, house property, business, capital gains and residuary sources, then offsetting any unabsorbed preceding-year loss to arrive at the gross total income from ordinary sources; a negative net result is treated as nil gross total income and the absolute value becomes the unabsorbed current loss.

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