Tax querry

1)On normal income including agricultural income -3,78,000 plus education cess and

2)on agri income plus normal exemption limit -16,000 plus education cess

3) Subtract 1) from 2)

But

My querry is that in this case the normal income is Rs. 40000.  So the benefit available u/s.111A (i.e. 160000-40000) is reduced from the STCG u/s. 111A or not?