Tax credit under section 115JC allowed in accordance with section 115JD notwithstanding other sub sections; clauses include section 10AA. The amendment substitutes clauses in sub section (1) to include section 10AA and section 35AD, and inserts a new sub section providing that, notwithstanding sub sections (1) and (2), the credit for tax paid under section 115JC shall be allowed in accordance with section 115JD.