Held, that section 80AB of the Act states that the amount of income computed in accordance with the provisions of the Act and included in the gross total income is eligible for deduction. Hence, section 80AB is concerned with the quantum of income that is eligible for deduction under the heading “C. Deduction in respect of certain income” in Chapter VI-A. The Explanation inserted in section 10AA of the Act states that the deduction to be allowed under section 10AA of the Act shall be allowed from “the total income” and shall not exceed such total income. Hence, the Explanation specifies “the stage” at which the deduction under section 10AA of the Act should be allowed (i. e., from the total income) and also states that quantum of deduction should be restricted to the amount of total income. Accordingly, section 80AB and the Explanation inserted in section 10AA operate in different fields. The decision of the Commissioner (Appeals) did not require any interference. (AY.2017-18, 2018-19)