ELSS query under Deduction u/s 80C

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ELSS investment is to be claimed as deduction u/s 80c under which head?
Replies (3)
This deduction is given from gross total income i.e. aggregate of income under all the 5 heads
long term capital gains needs to be excluded as it's taxed seperately
Is cess of 4% only when surcharge is applicable?


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