(4)[ The tax credit shall be allowed set-off in a year when tax becomes payable on the total income computed in accordance with the provisions of this Act other than 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).].
