Deductibility of commodities transaction tax clarified: tax paid on taxable commodities transactions allowed as business deduction when income is included. Amendment clarifies that the provision for bad and doubtful debts must be maintained as a single account covering all types of advances, including rural advances, for the specified proviso and clause, and adds a deduction allowing an amount equal to commodities transaction tax paid on taxable commodities transactions included in business income, with terminology aligned to the Finance Act definitions.