(5)[ Set off in respect of brought forward tax credit shall be allowed for any assessment year to the extent of the difference between the tax on his total income and the tax which would have been payable under the provisions of sub-section (1) of section 115-JA ] [Inserted by Act 26 of 1997, Section 38 (w.e.f. 1.4.1997).][or section 115-JB, as the case may be] [Inserted by Act 10 of 2000, Section 51 (w.e.f. 1.4.2001).][for that assessment year.] [Inserted by Act 26 of 1997, Section 38 (w.e.f. 1.4.1997).]
