§155
Section 155 — Rebate to be allowed in computing income-tax
In plain terms: This section says the rebate under section 156 is allowed from the income-tax computed on your total income, and it can never be more than that tax.
(1) In computing income-tax on the total income of an assessee with which he is chargeable for any tax year, there shall be allowed from income-tax (as computed before allowing the deductions under this Part), subject to the provisions of section 156, the deductions specified therein.
(2) The deduction under section 156, shall not, in any case, exceed income-tax (as computed before allowing the deductions under this Part) on the total income of the assessee with which he is chargeable for any tax year.