11 July 2013
"Gross total income" is defined in section 80B(5) of the Income tax Act,1961 wherein the sum of income under the five heads mentioned in section 14 has to be considered.
Whereas total income is defined in section 2(45) of the said act and in the Rule 12(3)(a), for e-filing of returns, also the word used is 'total income' which means 'gross total income 'as reduced by the deductions from 80C to 80U of the said act.