Basics 1- I can’t have my Deductions exceed the Gross Total Income. I can’t get negative income just due to doing an extra spend or payment when I don’t have enough income.
Basics 2- Deductions often have a cap under their category
Basics 3- Some deductions have a cap related to ross Total Income
Basics 4- I need to claim a deduction in order to get it. Its not my right, if I don’t claim it. I should also have an evidence to prove that I rightfully claimed it.