Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 571] [Section 2] [Entire Act] Union of India - Subsection Section 2(45) in The Income Tax Act, 1961 (45)"total income" means the total amount of income referred to in section 5, computed in the manner laid down in this Act ;