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of the deductions under 1a[section 87A or section 88E] shall not, in any case, exceed...Sub. for "section 87A or...

270A or clause (iii) of sub-section (1) of section 271; or (iii)   [***] if he is...270A or clause (c) of sub-section (1)...

Where a refund is due to the assessee in pursuance of an order referred to in section...is granted. (1A) Where the whole or any part of the refund referred to in...

(1) of section 285BA, who is required to furnish a statement under that section,...prescribed under sub-section (7) of the...