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Income Tax - Highlights / Catch Notes

Home Highlights February 2012 Year 2012 This

The ‘total income’ as mentioned in sub-clause (5B) of Section ...


"Total Income" in Section 80G(5B) differs from "Income" in Section 11 under Income Tax Act. Different meanings, applications.

February 9, 2012

Case Laws     Income Tax     HC

The ‘total income’ as mentioned in sub-clause (5B) of Section 80G of the Act does not mean the ‘income’, as it appears in Section 11 of the Act. The expression “total income” and income have been used differently and has distinct application.... - HC

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