Deductions to be made with reference to the income included in the gross total income

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..... nce to the income included in the gross total income. 80AB. Where any deduction is required to be made or allowed under any section 2 [ * * * ] included in this Chapter under the heading .....

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..... king 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. ] .....

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