¹. [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.]

Note:-

1. Inserted by the Income tax (Twenty Second Amendment) Rules, 2025 dated 18.08.2025.