Total income.

Aggregation of income

In computing the total income of an assessee, there shall be included all income on which no income-tax is payable under Chapter VII2***. 67. [Method of computing a partner’s share in the income of the firm.] Omitted by the Finance Act, 1992, (18 of 1992), s. 36 (w.e.f. 1-4-1993). Earlier amended by Act 19 of 1968, s. 30 and the Third Schedule (w.e.f. 1-4-1969), Act 32 of 1971, s. 13 (w.e.f. 1-4-1971), subs. by Act 4 of 1988, s. 18 (w.e.f. 14-1988) or restored by Act 3 of 1989, s. 95 (w.e.f. 1-4-1989).