56,73,002/- U/s 36(1)(viia). The ae was asked to furnish the justification and working for the above claim. In response the assessee has submitted the calculation as under Gross Total income before claiming 10,20,63,748 deduction U/s36(1)(viia) 7.5% 76,54,781 Avg. Aggregate Rural Advances 20,05,106,000 10% of above