Deduction for long-term capital gains provision omitted, removing the statutory deduction framework for non-company assessees. Section 80T provided a deduction from total income for assessees other than companies where long-term capital gains arose: full allowance up to a threshold and a capped deduction otherwise, with increases calculated by reference to schedule rates for different asset classes and detailed rules allocating the deduction among gains from land/buildings, gold/bullion/jewellery and other assets, subject to an overall cap for certain categories.