(5)Notwithstanding anything contained in any other provision of this Chapter under the heading "C.-Deductions in respect of certain incomes", no part of the consideration or of the income comprised in the consideration payable to the assessee for the execution of a foreign project referred to in clause (a) of sub-section (1) or of any work referred to in clause (b) of that sub-section shall qualify for deduction for any assessment year under any such other provision.] [Inserted by Act 14 of 1982, Section 18 (w.e.f. 1.4.1983).][80-HHBA. Deduction in respect of profits and gains from housing projects in certain cases. [Inserted by Act 21 of 1998, Section 31 (w.e.f. 1.4.1999).]
