Deduction u/s 80IA

For Computing Deduction under section 80IA, Profits and Gains from eligible business shall be computed as if  Income from the eligible business is only the source of Income during relevant previous year. Hence your Deduction u/s.80IA shall be 75 before order u/s.143(3) passed. As your Gross Total Income is 73 (100-25-2=73) and Chapter VIA deduction should not exceed G.T.I, you consider 73 as 80IA deduction. As Loss from other sources can not be carry forward, you did not lose anything but if such loss is Income from House property which can be carry forward you will loose the benifit of Carry forward. In those cases as Software will not allow you to take deduction exceeding G.T.I, take G.T.I as 80IA deduction and manually enter in Carry forward column Rs.2 as Loss from house property carry forward assuming Income from eligible business is Rs.0. 

In your case as 143(3) order consider Rs.5 as Income from other sources, Revised Incomes shall be Rs.70 (95-250) as Business Income after set off of carry forward losses and Income from other sources shall be Rs.3. Hence G.T.I shall be Rs.73 and 80IA deduction shall be Rs.70 and Net taxable Income shall be Rs.3

Thank you for the quick response.