TaxTMI 
TaxTMI 
Omitted
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....e Act, 1985 w.e.f. 01-04-1986 before it was read as, "(xxiii) section 80JJ;" 4. Omitted vide Section 36 of the Finance Act, 1985 w.e.f. 01-04-1986 before it was read as, "(xxvi) section 80N;" 5. Re-Numbered vide Section 39 of the Finance Act, 1986 w.e.f. 01-04-1987 before it was read as, "(xiiia)" 6. Inserted vide Section 39 of the Finance Act....
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....section (2) exceeds seventy per cent. of the amount of total income as computed had no deduction been allowed under any of the said provisions (such total income being hereinafter referred to as the pre-incentive total income), the amount or, as the case may be, the aggregate amount to be allowed as deduction for that year in respect of any one or more of the said provisions shall be restricted, i....
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....r, as the case may be, sub-section (1), read with clause (i) of sub-section (2), of section 33A; (xii) clause (ii) of sub-section (3) of section 32A; (xiii) sub-section (1), or, as the case may be, sub-section (1), read with clause (i) of sub-section (3), of section 32A; 6[(xiiia) section 32AB;] 2[5[(xiiib)] section 33AB;] (xiv) section 80G; (xv) clause (b) of sub-section (2) of sectio....
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....owable under the provision specified in the said clause (i) or the deduction allowable under that provision is less than seventy per cent. of the pre-incentive total income, deduction shall next be allowed under the provision specified in clause (ii) of sub-section (2); and (c) if no deduction is allowable under the provision specified in the said clause (ii), or the deduction under that provisi....