Deduction for non-banking financial companies expanded to allow a capped portion of total income as a deduction. The amendment to section 36(1)(viia) allows a non-banking financial company to claim an amount not exceeding five per cent of total income (computed before deductions under this clause and Chapter VI-A) as a deduction, and defines 'non-banking financial company' by reference to clause (f) of section 45-I of the Reserve Bank of India Act, 1934.