Total turnover exclusions under income tax act clarify excluded receipts and services affecting deduction calculations. Total turnover for specified income tax deductions excludes certain cross border receipts and charges: freight, telecommunication charges and insurance attributable to delivery of film, software, music, telecast and television rights outside India; expenses in foreign exchange for technical services provided abroad; and freight or insurance for transport of goods beyond the customs station. The statutory scheme distinguishes between book, statutory and actual profits, creating a hybrid computation that excludes specified items from profit calculations for local sales and exports.