Deduction under Section 80 extended to cover incomes governed by subsection (2) of section 73A by amendment. The amendment adds the words 'or sub-section (2) of section 73A' into section 80 of the Income-tax Act immediately after the existing reference to 'subsection (2) of section 73', thereby extending section 80's statutory linkage and deduction eligibility to include sub-section (2) of section 73A.