(1)For the purposes of sections 199(1)(c)(i)(C), 200(1)(a)(iii), 201(3)(a)(iii), 203(1)(a)(ii) and 204(3)(a)(ii), the total income shall be computed without any deduction or exemption, under the following provisions:––(a)section 33(8), determined in such manner, as may be prescribed;(b)section 45(3)(a) or (b) or (c);(c)section 46;(d)section 47(1)(a);(e)section 48;(f)section 49; and(g)section 144.
