https://www.taxtmi.com/acts?id=51720 Section 190 provides that when total income includes any amount on which no income-tax is payable under the Act, the assessee is entitled to a deduction from the income-tax chargeable on total income equal to the income-tax calculated at the average rate of income-tax on that non-taxable amount. en-us Thu, 14 Aug 2025 11:25:06 +0530 Wed, 27 Aug 2025 18:31:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51720 Section 190 provides that when total income includes any amount on which no income-tax is payable under the Act, the assessee is entitled to a deduction from the income-tax chargeable on total income equal to the income-tax calculated at the average rate of income-tax on that non-taxable amount. Act-Rules Income Tax Thu, 14 Aug 2025 11:25:06 +0530 https://www.taxtmi.com/acts?id=51720