(1)In computing the amount of income-tax on the total income of an assessee with which he is chargeable for any assessment year, there shall be allowed from the amount of income-tax (as computed before allowing the deductions under this Chapter), in accordance with and subject to the provisions of [sections 88, 88-A, 88-B, 88-C, 88-D and 88-E] [ Substituted by Act 23 of 2004, Section 20, for " section 88, 88-A, 88-A, 88-B and 88-C" (w.e.f. 1.4.2005).], the deductions specified in those sections.
