https://www.taxtmi.com/acts?id=11723 Entitlement to deductions is limited to those specified in the Sub chapter and applied against a person's gross total income from ordinary sources for the financial year. The aggregate deductions cannot exceed that gross total income. Any sum qualifying for deduction under this Sub chapter cannot be claimed under any other provision of the Code or by any other person, and this exclusivity applies regardless of whether the full deduction has been allowed. en-us Thu, 16 Sep 2010 18:56:16 +0530 Fri, 17 Sep 2010 13:33:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11723 Entitlement to deductions is limited to those specified in the Sub chapter and applied against a person's gross total income from ordinary sources for the financial year. The aggregate deductions cannot exceed that gross total income. Any sum qualifying for deduction under this Sub chapter cannot be claimed under any other provision of the Code or by any other person, and this exclusivity applies regardless of whether the full deduction has been allowed. Act-Rules Bills Thu, 16 Sep 2010 18:56:16 +0530 https://www.taxtmi.com/acts?id=11723