Deduction vs exemption vs rebate

Exemptions like Sec.10 .... Total Income - Exemptions = Gross Income

Deductions like Sec.80.... Gross Income - Deduction = Net Income

Rebate like Sec.88,89 ..... Tax on Net Income - Rebate = Net Tax Payable

hmmm... If I go as per the above explanation, then why is Deduction under Section 24 allowed from House Property which reduces the total income of an assessee...

My question is that if Deductions are allowed only from Gross Total Income, then howcome Sec 24 deduction is allowed from Income from House Property and not from Gross Total Income

I'm still waiting for a resourceful answer for this query...

Hmm..I dont know what your exact doubt / testing others ? anyway as per my level of knowledge...

1. Income from Salary  (Total Salary - Sec. 10 like HRA exemption)

2. Income from H.P.  (Total Rent - Sec.24 is adhoc deducton)

3. Income from Capital Gain ( Total Sale - Sec.54 exemption)

4. Income from Business / profession (Total Turnover - Sec.32 specific deduction / allowable exp)

5. Income from other sources (Total Receipts - Sec.57 general deduction)

to aggregate the above 5 you get GTI - Chapter VI A deductions = Net Total Income

on basis of Net Total Income Gross Tax will determined,

out of Gross Tax Payable  Rebate will deduct to arrive Net Tax Liability..... There is no such condition / commitment the Term "Deduction" used at only the level of Chapter VIA.   Hope you can understand .