Section 66:
Total income.
In computing the total income of an assessee, there shall be included all income
on which no income-tax is payable under Chapter VII1
***.
Notes:
1. The words, figures and letters “and any amount in respect of which the assessee is entitled to a deduction from the amount
of income-tax on his total income with which he is chargeable for any assessment year in accordance with, and to the
extent provided in sections 87, 87A and 88” omitted by Act 20 of 1967, s. 33 and the Third Schedule (w.e.f. 1-4-1968).