The Income-tax Act, 1961Central Act · Act 43 of 1961
Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Income-tax Act, 2025, with effect from 1 April 2026
Definitions.
In this Chapter—
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(5) "gross total income" means the total income computed in accordance with the provisions of this Act, before making any deduction under this Chapter ;