Deduction computation shifted to undertaking turnover, changing how SEZ unit export profit deductions are calculated. The amendment substitutes the reference to the assessee with the undertaking in the computation under section 10AA(7) for SEZ units, so that the export-related portion of profits and consequent deduction are calculated by reference to the ratio of export turnover to the total turnover of the undertaking. The change is effective from 1st April, 2010 and applies to the relevant assessment year and subsequent years.