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<h1>Finance Act 2017 amends Section 10AA: Deduction calculated from total income, not exceeding assessee's total income.</h1> Section 10AA of the Income-tax Act is amended by the Finance Act, 2017, effective April 1, 2018. An explanation is added to clarify that the deduction under this section should be calculated from the total income of the assessee as determined by the Act's provisions, prior to applying this section's provisions. The deduction amount cannot exceed the assessee's total income.