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 169] [Section 80A] [Entire Act] Union of India - Subsection Section 80A(2) in The Income Tax Act, 1961 (2)The aggregate amount of the deductions under this Chapter shall not, in any case, exceed the gross total income of the assessee.