"Total Income" in Section 80G(5B) differs from "Income" in Section 11 under Income Tax Act. Different meanings, applications.

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....The ‘total income’ as mentioned in sub-clause (5B) of Section 80G of the Act does not mean the ‘income’, as it appears in Section 11 of the Act. The expression “total income” and income have been used differently and has distinct application.... - HC....