Deductions to be made in computing total income
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....ions to be made in computing total income 65. (1) A person shall be allowed the deductions specified in this sub-chapter from his 'gross total income from ordinary sources', for the financial year.....
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....ll not qualify for deduction - (a) under any other provision of this Code for the same or any other financial year; or (b) in the case of any other person. ....


TaxTMI