The INCOME-TAX ACT, 1961

DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME

Section 80B: Definitions.

In this Chapter— [Omitted] [Omitted] [Omitted] [Omitted]

(5) “gross total income” means the total income computed in accordance with the provisions of this Act, before making any deduction under this Chapter [Omitted] [Omitted] ; [Omitted] [Omitted] [Omitted] [Omitted]