Definitions.
- In this Chapter-[* * *] [ Clause (1) omitted by Act 41 of 1975, Section 17 (w.e.f. 1.4.1976).][* * *] [ Clauses (2), (4), (6) and (8) omitted by Act 4 of 1988, Section 22 (w.e.f. 1.4.1989).][* * *] [ Clause (3) omitted by Act 19 of 1968, Section 30 and Schedule III (w.e.f. 1.4.1969).][* * *] [ Clauses (2), (4), (6) and (8) omitted by Act 4 of 1988, Section 22 (w.e.f. 1.4.1989).](5)
"gross total income" means the total income computed in accordance with the provisions of this Act, before making any deduction under this Chapter [* * *] [ Certain words omitted by Act 26 of 1988, Section 54 (w.r.e.f. 1.4.1988).] [* * *] [ Certain words omitted by Act 42 of 1970, Section 18 (w.r.e.f. 1.4.1968).] ;[* * *] [ Clauses (2), (4), (6) and (8) omitted by Act 4 of 1988, Section 22 (w.e.f. 1.4.1989).][* * *] [ Clause (7) omitted by Act 16 of 1972, Section 15 (w.e.f. 1.4.1973).][* * *] [ Clauses (2), (4), (6) and (8) omitted by Act 4 of 1988, Section 22 (w.e.f. 1.4.1989).][* * *] [ Clause (9) omitted by Act 41 of 1975, Section 17 (w.e.f. 1.4.1976).]B.-Deductions in respect of certain paymentsPrevious
Sec 80AC — [ Deduction not to be allowed unless return furnished. [Substituted by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.]
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Sec 80C — [ Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc. [Inserted by Act 18 of 2005, Section 21 (w.e.f. 1.4.2006).]
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