(4)[ Where any amount paid or deposited by the assessee has been allowed as a deduction under [sub-section (1) or sub-section (1B)] [ Substituted by Act 18 of 2005, Section 23, for sub-Section (4) (w.e.f. 1.4.2006).],-(a)no rebate with reference to such amount shall be allowed under section 88 for any assessment year ending before 1st day of April, 2006;(b)no deduction with reference to such amount shall be allowed under section 80-C for any assessment year beginning on or after the 1st day of April, 2006.
