Allowing deductions under sections 10A/10B/10BA when export income is later brought into India permits amended assessments. Provision allows the Assessing Officer to amend an assessment to permit previously disallowed tax holiday deductions where income later is received in, or brought into, India with Reserve Bank or competent authority approval; the rectification procedure applies so far as may be, and the limitation period is four years from the end of the previous year in which the income is received or brought into India.