Deduction Under Section 80A to 80U (Chapter VIA) from Gross Total Income
The aggregate of income computed under each head, after giving effect to the provisions for clubbing of income and set off of losses, is known as “Gross Total Income”. In computing the total income of an assessee, certain deductions are permissible under sections 80C to 80U from Gross Total Income. These deductions are however not …
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