computation of income

No     

why.....

Applicability: where GTI includes any profits and gains derived from eligible business

Read more at: deduction-u-s-80-ia-of-income-tax-act

but GTI includes it...sir
and the fact is...amt. of deduction u/s 80 ia is more than total business(eligible +non eligible) income and assesse has income under other heads,,which is sufficient to cover ded u/s 80ia

and i think deduction is from GTI (all five heads)
and profit includes from eligible business is just a condition for availing deductin...