Pipeline common-carrier capacity regulated by board; section 35AD deductions bar Chapter VI-A relief for the same specified business. Amendments to section 35AD require the Petroleum and Natural Gas Regulatory Board to specify the proportion of pipeline capacity to be made available on a common carrier basis, replacing the prior fixed one-third requirement; where a deduction under section 35AD is claimed and allowed for a specified business, no deduction under Chapter VI-A shall be permitted in relation to that specified business for the same or any other assessment year; and the definition of specified business is extended to include building and operating new hotels of two-star or above, subject to commencement conditions.