Deduction exclusion for retirement contributions prevents simultaneous rebate or deduction across transitional assessment years after amendment. Where an amount paid or deposited by the assessee is taken into account under section 80CCC, a rebate in respect of that amount shall not be allowed under section 88 for any assessment year ending before 1st April, 2006, and a deduction in respect of that amount shall not be allowed under section 80C for any assessment year beginning on or after 1st April, 2006; substitution effective from 1st April, 2006.