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Section 80A in The Income- Tax Act, 1995
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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 2[ 80U]. (2) The aggregate amount of the deductions under this Chapter shall not, in any case, exceed the gross total income of the assessee. (3) 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 or section 80HH or section 80HHA or section 80HHB or section 80HHC or section 80HHD or section 80-I or section 80-IA or section 80J 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.]

Finance Act, 1983, w. e. f. 1- 4- 1983 1- 4- 1984; Finance Act, 1985, w. e. f. 1- 4- 1986; Finance Act, 1986, w. e. f. 1- 4- 1987; Direct Tax Laws (Amendment) Act, 1989, w. e. f. 1- 4- 1989; Finance Act, 1989, w. e. f. 1- 4- 1990, read as under:" (3) Where, in computing the total income of a firm, association of persons or body of individuals, any deduction is admissible under section 80G or section 80GGA or section 80HH or section 80HHA or section 80HHB or section 80HHC or section 80HHD or section 80-I or section 80J or section 80JJ, no deduction under the same section shall be made in computing the total income of a partner of the firm or, as the case may be, of a member of the association of persons or body of individuals in relation to the share of such partner in the income of the firm or the share of such member in the income of the association of persons or body of individuals.' Earlier, it was omitted by the Direct Tax Laws (Amendment) Act, 1987, w. e. f. 1- 4- 1989 but was restored to its original