(4)No deduction in respect of the expenditure referred to in sub-section (1) shall be allowed to the assessee under any other section in any previous year or under this section in any other previous year [, if the deduction has been claimed or opted by the assessee and allowed to him under this section][Ins. by the Act No. 12 of 2020, w.e.f. 1-4-2020.].
