Amendment of section 192.

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....(2)" shall be substituted; (II) in sub-section (2A), the words, brackets and figure "sub-section (1) of" shall be omitted; (III) for sub-section (2B), the following sub-section shall be substituted, namely:-- '(2B) Where an assessee who receives any income chargeable under the head "Salaries" has, in addition, - (i) any income chargeable under any other head of income (not ....

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....(a), (b) and (c) for the purposes of making the deduction under sub- section (1): Provided that this sub-section shall not in any case have the effect of reducing the tax deductible except where the loss under the head "Income from house property" has been taken into account, from income under the head "Salaries" below the amount that would be so deductible if the other income and the tax....