https://www.taxtmi.com/circulars?id=10004 Deduction under Section 80E(6)(i) is not allowed where an individual's gross total income includes income under the heads Interest on Securities, Income from House Property, Capital Gains, or Other Sources (insofar as not immediately derived from personal exertion) and the aggregate of such income exceeds ten thousand rupees. The refund of an annuity deposit is not to be treated as income immediately derived from personal exertion for this purpose. en-us Fri, 16 Mar 1973 00:00:00 +0530 Mon, 13 Jun 2011 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10004 Deduction under Section 80E(6)(i) is not allowed where an individual's gross total income includes income under the heads Interest on Securities, Income from House Property, Capital Gains, or Other Sources (insofar as not immediately derived from personal exertion) and the aggregate of such income exceeds ten thousand rupees. The refund of an annuity deposit is not to be treated as income immediately derived from personal exertion for this purpose. Circulars Income Tax Fri, 16 Mar 1973 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10004