(4)[ Where the aggregate of the sums referred to in sub-clauses (iv), (v), ] [ Substituted by Act 4 of 1988, Section 25, for sub-Section (4) (w.e.f. 1.4.1989).][(vi), (via) and (vii)] [ Substituted by Act 22 of 1995, Section 16, for " (vi) and (vii)" (w.e.f. 1.4.1995).][of clause (a) and in ] [ Substituted by Act 4 of 1988, Section 25, for sub-Section (4) (w.e.f. 1.4.1989).] [clauses (b) and (c)] [ Substituted by Act 10 of 2000, Section 31, for " clause (b)" (w.e.f. 1.4.2001).][of sub-section (2) exceeds ten per cent. of the gross total income (as reduced by any portion thereof on which income-tax is not payable under any provision of this Act and by any amount in respect of which the assessee is entitled to a deduction under any other provision of this Chapter), then the amount in excess of ten per cent. of the gross total income shall be ignored for the purpose of computing the aggregate of the sums in respect of which deduction is to be allowed under sub-section (1).] [ Substituted by Act 4 of 1988, Section 25, for sub-Section (4) (w.e.f. 1.4.1989).]
