(6)In a case where the assessee is entitled also to the deduction under ] [Inserted by Act 29 of 1977, Section 18 (w.e.f. 1.4.1978).] [section 80-I] [ Inserted by Act 44 of 1980, Section 35 (w.e.f. 1.4.1981).][or section 80-J in relation to the profits and gains of a small-scale industrial undertaking to which this section applies, effect shall first be given to the provisions of this section.
