law: The Income-Tax Act, 1961
  Chapter XII
  Determination of Tax in Certain Special Cases
  1[110. Determination of tax where total income includes income on which no tax is payable.-
  Where there is included in the total income of an assessee any income on which no income-tax is payable under the provisions of this Act, the assessee shall be entitled to a deduction, from the amount of incometax with which he is chargeable on his total income, of an amount equal to the income-tax calculated at the average rate of income-tax on the amount on which no income-tax is payable.]
  1. Subs. by Act 10 of 1965, s. 32, for section 110 (w.e.f. 1-4-1965).