(2)For the purposes of sub-section (1), the total income of the assessee shall be computed—(a)without any exemption or deduction under––(i)Schedule III (Table: Sl. No. 5 or 6 or 7 or 8 or 11 or 17);(ii)Schedule III (Table: Sl. No. 12 or 13) (other than those as may be prescribed for this purpose);(iii)section 144;(iv)section 19(1) (Table: Sl. No. 1);(v)section 22(1)(b), in respect of properties referred to in section 21(6);(vi)section 33(8);(vii)section 48;(viii)section 49;(ix)section 45(3)(a) or (b) or (c);(x)section 46;(xi)section 47(1)(a); and(xii)Chapter VIII other than the provisions of sections 124(1) and 124(2), or 125(2) or 146; and(b)without set off of—(i)any loss carried forward or depreciation from any earlier tax year, if such loss or depreciation is attributable to any of the deductions referred to in clause (a); or(ii)any loss under the head "Income from house property" with any other head of income; and(c)without any exemption or deduction for allowances or perquisite, called by any name, provided under any other law in force.
