Omitted

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....ted vide Section 36 of the Finance 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.  Inse....

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....ear under any one or more of the provisions of this Act specified in sub-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....

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....CCB; (ix) clause (ii) of sub-section (2) of section 33; (x) clause (ii) of sub-section (2) of section 33A; (xi) sub-section (1), or, 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 ....

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....e aggregate amount of deduction, under those provisions, be allowed in the order in which the said provisions have been specified in sub-section (2), and accordingly - (a) deduction shall first be allowed under the provision specified in clause (i) of sub-section (2); and (b) if no deduction is allowable under the provision specified in the said clause (i) or the deduction allowa....