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particular, and without prejudice to the generality of the provisions of sub-section...No. 3 or 4); and (b)   not chargeable to tax under section...

under the relevant law; (c)   duty of excise or additional duty leviable under section...45(1)(a)(i) or under section 35(1)(iv) of the Income-tax...

assessee, there shall be deducted, as per and subject to the provisions of this section...(1)(a)(xxiii) and (xxiv), and sub-section (1)(b)(ii) to...

such tax year; or (c)   where during the tax year, the assessee referred to in section...business or profession to be lower than the deemed profits as referred to in...