https://www.taxtmi.com/caselaws?id=20467 For computing the ten per cent ceiling under section 80G(4), gross total income under section 80B(5) is taken as income computed under the Act before Chapter VI-A deductions, and it is reduced only by the items expressly mentioned in section 80G(4). Annuity deposit relief under section 280-O is outside Chapter VI-A and is not among the specified reductions, so it cannot be excluded from the ceiling computation. The stated legal position therefore permits section 80G deduction to be worked out without reducing the amount allowed under section 280-O. en-us Wed, 22 Sep 1993 00:00:00 +0530 Sun, 22 Dec 2024 07:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20467 For computing the ten per cent ceiling under section 80G(4), gross total income under section 80B(5) is taken as income computed under the Act before Chapter VI-A deductions, and it is reduced only by the items expressly mentioned in section 80G(4). Annuity deposit relief under section 280-O is outside Chapter VI-A and is not among the specified reductions, so it cannot be excluded from the ceiling computation. The stated legal position therefore permits section 80G deduction to be worked out without reducing the amount allowed under section 280-O. Case-Laws Income Tax Wed, 22 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20467