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        Bills

        Clause 63 - Determination of total income.

        Direct Taxes Code, 2010
        Chapter III
        AGGREGATION OF INCOME

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        Aggregation of income: defines computation of total income as gross income minus deductions plus special source income. Aggregation of income prescribes the method for computing a person's total income for a financial year by combining three components: gross total income from ordinary sources, the aggregate amount of deductions allowed under sub-chapter IV, and the total income from special sources, such that total income equals gross ordinary income minus allowed deductions plus special-source income.

        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Aggregation of income: defines computation of total income as gross income minus deductions plus special source income.</h1> Aggregation of income prescribes the method for computing a person's total income for a financial year by combining three components: gross total income from ordinary sources, the aggregate amount of deductions allowed under sub-chapter IV, and the total income from special sources, such that total income equals gross ordinary income minus allowed deductions plus special-source income.

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