(6)Notwithstanding anything contained in any other provision of this Act, in computing the total income of the assessee of the previous year relevant to the assessment year immediately succeeding the last of the relevant assessment years, or of any previous year, relevant to any subsequent assessment year,-(i)section 32, section 32-A, section 33, section 35 and clause (ix) of sub-section (1) of section 36 shall apply as if every allowance or deduction referred to therein and relating to or allowable for any of the relevant assessment year] [ending before the 1st day of April, 2001] [ Inserted by Act 32 of 2003, Section 7 (w.r.e.f. 1.4.2001).],[in relation to any building, machinery, plant or furniture used for the purposes of the business of the undertaking in the previous year relevant to such assessment year or any expenditure incurred for the purposes of such business in such previous year had been given full effect to for that assessment year itself and accordingly sub-section (2) of section 32, clause (ii) of sub-section (3) of section 32-A, clause (ii) of sub-section (2) of section 33, sub-section (4) of section 35 or the second proviso to clause (ix) of sub-section (1) of section 36, as the case may be, shall not apply in relation to any such allowance or deduction; [Substituted by Act 10 of 2000, Section 6, for Section 10-A (w.e.f. 1.4.2001).](ii)no loss referred to in sub-section (1) of section 72 or sub-section (1) or sub-section (3) of section 74, in so far as such loss relates to the business of the undertaking, shall be carried forward or set off where such loss relates to any of the relevant assessment years][ending before the 1st day of April, 2001] [ Inserted by Act 32 of 2003, Section 7 (w.e.f. 1.4.2004).];(iii)[ no deduction shall be allowed under section 80-HH or section 80-HHA or section 80-I or section 80-IA or section 80-IB in relation to the profits and gains of the undertaking; and [Substituted by Act 10 of 2000, Section 6, for Section 10-A (w.e.f. 1.4.2001).](iv)in computing the depreciation allowance under section 32, the written down value of any asset used for the purposes of the business of the undertaking shall be computed as if the assessee had claimed and been actually allowed the deduction in respect of depreciation for each of the relevant assessment year.
