Section 19 of Income-tax Rules, 2026 – Gross total income for purposes of section 17(3)(b)

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Section 19: Gross total income for purposes of section 17(3)(b)

Gross total income for purposes of section 17(3)(b).

19. For the purposes of section 17(3)(b), the prescribed gross total income shall be Rs. 800000.

Source: official text of Income-tax Rules, 2026 as published on India Code (PDF). All sections of Income-tax Rules, 2026.

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