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Rule 19

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

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

Source: Income-tax Rules, 2026, notified by the CBDT vide G.S.R. 198(E) dated 20 March 2026. For reference only – please verify with the official Gazette.

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