Definitions.

In this Chapter—

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1. (5) “gross total income” means the total income computed in accordance with the provisions of this Act, before making any deduction under this Chapter 10* 11*; 12* 4. The brackets, words, figures and letters “(except section 80M)” omitted by Act 26 of 1997, s. 22 (w.e.f. 1-4-1998). 6. Clause (1) omitted by Act 41 of 1975, s. 17 (w.e.f. 1-4-1976). 7. Clause (2) omitted by Act 4 of 1988, s. 22 (w.e.f. 1-4-1989). 8. Clause (3) omitted by Act 19 of 1968, s. 30 and the Third Schedule (w.e.f. 1-4-1969). 9. Clause (4) omitted by Act 4 of 1988, s. 22 (w.e.f. 1-4-1989). 10. The words, figures and letter “or under section 280-O” omitted by Act 26 of 1988, s. 54 (w.e.f. 1-4-1988). 11. The words and figures “and without applying the provisions of section 64” omitted by Act 42 of 1970, s. 18 (w.e.f. 1-4-1968). 12. Clause (6) omitted by Act 4 of 1988, s. 22 (w.e.f. 1-4-1989).

¹ Ins. by Act 23 of 2012, s. 23 (w.e.f. 1-4-2013).

² Ins. by Act 14 of 2010, s. 23 (w.e.f. 1-4-2011).

³ Ins. by Act 44 of 1980, s. 12 (w.e.f. 1-4-1968).

⁵ Subs. by Act 13 of 2009, s. 25, for section 80AC (w.e.f. 1-4-2018) which was earlier inserted by Act 21 of 2006, s. 15 (w.e.f. 1-4-2006).

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