Deductions to be made in computing total income
A.—General
80A. (1) In computing the total income of an assessee, there shall be allowed from his gross total income, in accordance with and subject to the provisions of this Chapter, the deductions specified in sections 80C to 28[ 80U ].
(2) The aggregate amount of the deductions 29 under this Chapter shall not, in any case, exceed the gross total income of the assessee.
30 [(3) Where, in computing the total income of an association of persons or a body of individuals, any deduction is admissible under section 80G or section 80GGA 31 [or section 80GGC] or section 80HH or section 80HHA or section 80HHB or section 80HHC or section 80HHD or section 80-I or section 80-IA 32 [or section 80-IB] or section 80J 33 or section 80JJ , no deduction under the same section shall be made in computing the total income of a member of the association of persons or body of individuals in relation to the share of such member in the income of the association of persons or body of individuals.]
(4) 34[* * *]