Gross Total Income (GTI)

Gross Total Income is the sum of your income under all five heads — before any Chapter VI-A deductions. Subtract those deductions from GTI and you arrive at your taxable income.

What it is

Indian income tax groups your income into five heads: Salary, Income from House Property, Profits and Gains of Business or Profession, Capital Gains, and Income from Other Sources. You compute each head separately, apply any set-offs allowed between them, and add them up. That total — before deductions like 80C or 80D — is your Gross Total Income.

Why it matters

GTI is the bridge between your raw income and the amount you are actually taxed on. From GTI you subtract Chapter VI-A deductions (such as 80C investments and 80D health insurance) to get taxable income, on which tax is then calculated. It also matters because some deductions and limits are themselves capped with reference to GTI, so getting it right is the foundation of an accurate return.

Example Illustrative

Suppose you have salary income of ₹11,00,000 (after the standard deduction), house-property income of ₹60,000 and other-sources income of ₹40,000. Your GTI is ₹12,00,000. If you then claim ₹1,50,000 of Chapter VI-A deductions, your taxable income works out to ₹10,50,000. Figures are illustrative only.