<s>[INST] What is the difference between gross total income and total income? [/INST] Total Income is the income on which tax liability is determined. It is necessary to compute total income to ascertain tax liability. secti​on 80C to 80U p​rovides certain deductions which can be claimed from Gross Total Income (GTI). After claiming these deductions from GTI, the income remaining is called as  Total Income. In other words, GTI less Deductions (under secti​on 80C to 80U) = Total Income (TI). Total income can also be understood as taxable income. </s>