In force · As amended up to 2026-08
80B. Definitions. —In this Chapter—
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(5) "gross total income" means the total income computed in accordance with the provisions of this Act, before making any deduction under this Chapter[10] *[11] *;
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1. Ins. by Act 23 of 2012, s. 23 (w.e.f. 1-4-2013).
2. Ins. by Act 14 of 2010, s. 23 (w.e.f. 1-4-2011).
3. Ins. by Act 44 of 1980, s. 12 (w.e.f. 1-4-1968).
4. The brackets, words, figures and letters "(except section 80M)" omitted by Act 26 of 1997, s. 22 (w.e.f. 1-4-1998).
5. Subs. by Act 13 of 2009, s. 25, for section 80AC (w.e.f. 1-4-2018) which was earlier inserted by Act 21 of 2006, s. 15 (w.e.f. 1-4-2006).
6. Clause (1) omitted by Act 41 of 1975, s. 17 (w.e.f. 1-4-1976).
7. Clause (2) omitted by Act 4 of 1988, s. 22 (w.e.f. 1-4-1989).
8. Clause (3) omitted by Act 19 of 1968, s. 30 and the Third Schedule (w.e.f. 1-4-1969).
9. Clause (4) omitted by Act 4 of 1988, s. 22 (w.e.f. 1-4-1989).
10. The words, figures and letter "or under section 280-O" omitted by Act 26 of 1988, s. 54 (w.e.f. 1-4-1988).
11. The words and figures "and without applying the provisions of section 64" omitted by Act 42 of 1970, s. 18 (w.e.f. 1-4-1968).
12. Clause (6) omitted by Act 4 of 1988, s. 22 (w.e.f. 1-4-1989).
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Source: India Code