Legal glossary
“gross total income”
Defined in 1 Acts. A definition holds for the Act that gives it; the same word can mean something else in another Act.
The Income-tax Act, 1961 · s. 80B
(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] *; 12* * * * *
Read section 80B