Rule 3D: Gross total income for the purposes of clause (vi) of Proviso to clause (2) of section 17 of the Act

The Income-tax Rules, 1962Central Act · 1962

[Gross total income for the purposes of clause (vi) of Proviso to clause (2) of section 17 of the Act.

. For the purposes of clause (vi) of Proviso to clause (2) of section 17 of the Act, the prescribed gross total income shall be eight lakh rupees.]

Where this provision sits

Act	The Income-tax Rules, 1962
Rule	3D
Marginal note	Gross total income for the purposes of clause (vi) of Proviso to clause (2) of section 17 of the Act
Jurisdiction	Central
Status	In force as published by the source

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

inserted. Inserted by the IT (Twenty Second Amdt.) Rules, 2025, w.e.f. 18-8-2025.

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