(3)For the purposes of sub-section (1), the total income of the assessee shall be computed,—(a)without any deduction under—(i)section 45(2) or 47(1)(b); or(ii)Chapter VIII other than section 146 or 148; or(iii)sections specified in 205(1)(a) to (g);(b)without set off of any loss or allowance for unabsorbed depreciation deemed so under section 116, if such loss or depreciation is attributable to any of the deductions referred to in clause (a).
