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<h1>Rule 3D fixes Rs 8,00,000 gross total income threshold for application of proviso clause (vi) to section 17(2)</h1> Rule 3D of the Income-tax Rules, 1962 fixes the prescribed gross total income for application of clause (vi) of the proviso to clause (2) of section 17 of the Income-tax Act at eight lakh rupees, determining the income threshold relevant to the specified provision concerning salaries under the Act. The provision operates solely to specify that amount for statutory application.