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    <title>Gross total income for purposes of section 17(3)(b)</title>
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    <description>Gross total income for the purposes of section 17(3)(b) is prescribed at Rs. 800000 under Rule 19 of the Income-Tax Rules, 2026. The provision fixes the monetary threshold to be applied for that statutory purpose and operates as a specific income-based benchmark within the rules.</description>
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