https://www.taxtmi.com/acts?id=45862 Where total income includes amounts on which no income tax is payable, the assessee is entitled to a deduction from the income tax chargeable on total income equal to the tax calculated at the average rate of income tax on the income on which no income tax is payable. en-us Wed, 04 Dec 2024 17:32:46 +0530 Wed, 04 Dec 2024 17:32:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45862 Where total income includes amounts on which no income tax is payable, the assessee is entitled to a deduction from the income tax chargeable on total income equal to the tax calculated at the average rate of income tax on the income on which no income tax is payable. Act-Rules F. Acts / Amendment Acts Wed, 04 Dec 2024 17:32:46 +0530 https://www.taxtmi.com/acts?id=45862