Amendment to Section 43 revises clause (5) proviso clause (d) by substituting lettering '(aa)' with '(ac)'. The amendment substitutes the brackets and letters '(aa)' with '(ac)' in the proviso to clause (d) of clause (5) of the relevant income-tax provision, effecting a textual relabelling for clause identification and internal cross-referencing without changing substantive tax conditions.