(3)For the purposes of sub-section (1), the total income of the assessee shall be computed,—(a)without any deduction under––(i)Chapter VIII other than the provisions of section 146; or(ii)sections specified in 205(1)(a) to (g);(b)without set off of any loss carried forward or depreciation from earlier tax year, if such loss or depreciation is attributable to any of the deductions referred to in clause (a).
