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be allowed during the tax year in which such business is commenced. (3) This section...(1) shall be allowed to the assessee under any other section...

26(2)(b) or (c) or (d) or section 38 or 95; (B)   section 26(2)(e) or (g); (j)  ...to in section 92(2)(m); (v)   any...

capital gains in certain cases. 198. (1) Irrespective of anything contained in section...assessee on his total income shall be determined as per the provisions of...

of any improvement thereto. (2) For the purposes of item B of the formula in section...197(3), the provisions of sub-section (1) shall have effect...