(2)Adjusted total income referred to in sub-section (1) shall be the total income before giving effect to this Chapter as increased by -(i)deductions claimed, if any, under any section (other than section 80P) included in Chapter VIA under the heading "C. - Deductions in respect of certain incomes'; 4[***](ii)deduction claimed, if any, [under section 10AA; and] [Substituted by Act No. 25 of 2014 section 39, for 'under section 10AA' (w.e.f. 1-4-2015).](iii)[ deduction claimed, if any, under section 35AD as reduced by the amount of depreciation allowable in accordance with the provisions of section 32 as if no deduction under section 35AD was allowed in respect of the assets on which the deduction under that section is claimed.] [Inserted by Act No. 25 of 2014, section 39, (w.e.f. 1-4-2015).6]
