Gross Total Income and Total Income
Gross Total income
Aggregate of incomes computed under the five heads( salary , house property, business or profession, capital gain, other sources)
of income after applying clubbing provisions and making adjustments of set off and carry forward of losses is known as gross total income.
The amount left after making deductions under section 80C to 80U from the gross total income is known as total income. Total income
is rounded off to nearest multiples of ten rupees.