Title : Deductions to Be Made with Reference to the Income Included in the Gross Total Income
State : Central
Year : 1961
Where any deduction is required to be made or allowed under any section included in this Chapter under the heading C. Deductions in respect of certain incomes in respect of any income of the nature specified in that section which is included in the gross total income of the assessee, then, notwithstanding anything contained in that section, for the purpose of computing the deduction under that section, the amount of income of that nature as computed in accordance with provisions of this Act (before making any deduction under this Chapter) shall alone be deemed to be the amount of income of that nature which is derived or received by the assessee and which is included in his gross total income. View Complete Act List Judgments citing this sectionTitle : Definitions
State : Central
Year : 1961
In this Chapter (1) 1[***] ; (2) 2[***] ; (3) 3[***]; (4) 2[***] ; (5) gross total income means the total income computed in accordance with the provisions of this Act, before making any deduction under this Chapter. (6) 2[***] ; (7) 4[***]; (8) 2[***] ; (9) 1[***]. _______________________________ 1. Omitted by the Taxation Laws (Amendment) Act, 1975, with effect from 1st April, 1976. 2. Omitted by the Direct Tax Laws (Amendment) Act, 1987, with effect from 1st April, 1989. 3. Omitted by the Finance Act, 1968, with effect from 1st April, 1969. 4. Omitted by the Finance Act, 1972 with effect from 1st April, 1973. View Complete Act List Judgments citing this sectionTitle : [Omitted]
State : Central
Year : 1961
1[***] _______________________________________ 1. Omitted by the Finance (No. 2) Act, 1996, with retrospective effect from 1st April, 1993. View Complete Act List Judgments citing this sectionTitle : [Omitted]
State : Central
Year : 1961
1[***] ____________________________________ 1. Omitted by the Finance Act, 1985, with effect from 1st April, 1986. View Complete Act List Judgments citing this sectionTitle : [Omitted]
State : Central
Year : 1961
1[***] _____________________________________ 1. Omitted by the Finance (No. 2) Act, 1980, with effect from 1st April, 1981. View Complete Act List Judgments citing this sectionTitle : [Omitted]
State : Central
Year : 1961
1[***] __________________________________ 1. Omitted by the Taxation Laws (Amendment) Act, 1975, with effect from 1st April, 1976. View Complete Act List Judgments citing this sectionTitle : [Omitted]
State : Central
Year : 1961
1[***] _______________________________ 1. Omitted by the Finance (No. 2) Act, 1996, with retrospective effect from 1st April, 1989. View Complete Act List Judgments citing this sectionTitle : [Omitted]
State : Central
Year : 1961
1[***] _______________________________ 1. Omitted by the Finance Act, 1997, with effect from 1st April, 1998. View Complete Act List Judgments citing this sectionTitle : [Omitted]
State : Central
Year : 1961
1[***] __________________________ 1. Omitted by the Finance Act, 1986, with effect from 1st April, 1987. View Complete Act List Judgments citing this sectionTitle : [Omitted]
State : Central
Year : 1961
1[***] ____________________________ 1. Omitted by the Finance Act, 1983, with effect from 1st April, 1984. View Complete Act List Judgments citing this section