(2)The aggregate amount of the deductions under section 88 or section 88-A [or section 88-B] [ Inserted by Act 18 of 1992, Section 50 (w.e.f. 1.4.1993).][or section 88-C)] [ Inserted by Act 10 of 2000, Section 45 (w.e.f. 1.4.2001).] [or section 88-D or section 88-E] [ Inserted by Act 23 of 2004, Section 20 (w.e.f. 1.4.2005).] shall not, in any case, exceed the amount of income-tax (as computed before allowing the deductions under this Chapter) on the total income of the assessee with which he is chargeable for any assessment year.
