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    <title>Deductions to be made in computing total income</title>
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    <description>Clause 65 permits specified deductions from a person&#039;s gross total income from ordinary sources for the financial year but restricts the aggregate of those deductions so they do not exceed that gross total income. It imposes an aggregate ceiling on deductions under companion provisions and prohibits any sum qualifying for deduction under this sub chapter from being deducted under any other provision of the Code or by any other person for the same or any other financial year, applying irrespective of whether full deduction was allowed previously.</description>
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      <title>Deductions to be made in computing total income</title>
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      <description>Clause 65 permits specified deductions from a person&#039;s gross total income from ordinary sources for the financial year but restricts the aggregate of those deductions so they do not exceed that gross total income. It imposes an aggregate ceiling on deductions under companion provisions and prohibits any sum qualifying for deduction under this sub chapter from being deducted under any other provision of the Code or by any other person for the same or any other financial year, applying irrespective of whether full deduction was allowed previously.</description>
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