https://www.taxtmi.com/highlights?id=26963 Deduction u/s 36(1) (viia) - section 36(1) (viia) clearly provides for deduction of 7.5 % of the total income and a further deduction of 10 % of the aggregate of average rural advances of the specified banks. Thus assessee is entitled to further deduction of 7.5 % of total income of the assessee over and above 10 % of aggregate of average rural advances of the bank - AT en-us Tue, 19 Jan 2016 13:33:44 +0530 Tue, 19 Jan 2016 13:33:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=26963 Deduction u/s 36(1) (viia) - section 36(1) (viia) clearly provides for deduction of 7.5 % of the total income and a further deduction of 10 % of the aggregate of average rural advances of the specified banks. Thus assessee is entitled to further deduction of 7.5 % of total income of the assessee over and above 10 % of aggregate of average rural advances of the bank - AT Highlights Income Tax Tue, 19 Jan 2016 13:33:44 +0530 https://www.taxtmi.com/highlights?id=26963