Gross total income threshold fixed for section 17(3)(b) under the Income-Tax Rules framework. Gross total income for the purposes of section 17(3)(b) is prescribed at Rs. 800000 under Rule 19 of the Income-Tax Rules, 2026. The provision fixes the monetary threshold to be applied for that statutory purpose and operates as a specific income-based benchmark within the rules.
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.
Gross total income threshold fixed for section 17(3)(b) under the Income-Tax Rules framework.
Gross total income for the purposes of section 17(3)(b) is prescribed at Rs. 800000 under Rule 19 of the Income-Tax Rules, 2026. The provision fixes the monetary threshold to be applied for that statutory purpose and operates as a specific income-based benchmark within the rules.
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