(2)In a case where the assessee is entitled also to the deduction under section 80-HH or section 80-HHA or section 80-HHC or section 80-I or section 80-IA or section 80-J or section 80-P, in relation to any part of the profits and gains referred to in sub-section (1), the deduction under sub-section (1) shall be allowed with reference to such profits and gains included in the gross total income as reduced by the deductions under section 80-HH, section 80-HHA, section 80-HHC, section 80-I, section 80-IA, section 80-J and section 80-P.
