Relief in tax payable under section 206(1) due to operation of section 206(1)(i)

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....l be reduced by the following amount, namely:- (A-B) - (C-D), Where, - A = tax payable by the assessee company under section 206(1) on the book profit of the tax year including the past income and where there is no tax payable, the value shall be taken as zero; B = tax payable by the assessee company under section 206(1) on the book profit of the tax year exclud....

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....past year or years included in the book profit of the tax year on account of an advance pricing agreement entered into by the assessee under section 168 or on account of secondary adjustment required to be made under section 170. (4) On application of provision of sub-rule (1), the tax credit allowed to the assessee under section 206(1)(m) shall be reduced by the amount allowed under sub-rule (....