(2)[ The tax credit to be allowed under sub-section (1) shall be the difference of the tax paid for any assessment year under sub-section (1) of section 115-JA and the amount of tax payable by the assessee on his total income computed in accordance with the other provisions of this Act:Provided that no interest shall be payable on the tax credit allowed under sub-section (1).(2-A) The tax credit to be allowed under sub-section (1-A) shall be the difference of the tax paid for any assessment year under sub-section (1) of section 115-JB and the amount of tax payable by the assessee on his total income computed in accordance with the other provisions of this Act:Provided that no interest shall be payable on the tax credit allowed under sub-section (1-A).
