Section Text
3), the following sub-section shall be substituted with effect from the 1st day of April, 2006, namely: "(3) Where any amount paid or deposited by the assessee has been taken into account for the purposes of this section, (a) a rebate with reference to such amount shall not be allowed under Section 88 for any assessment year ending before the 1st day of April, 2006; (b) a deduction with reference to such amount shall not be allowed under Section 80-C for any assessment year beginning on of after the 1st day of April, 2006.".