(3)[ Where any amount paid or deposited by the assessee has been taken into account for the purposes of this section,-(a)a rebate with reference to such amount shall not be allowed under section 88 for any assessment year ending before the 1st day of April, 2006;(b)a deduction with reference to such amount shall not be allowed under section 80-C for any assessment year beginning on or after the 1st day of April, 2006. ]
