Deduction for affordable housing projects extended to include projects approved up to the revised cutoff, expanding eligibility. Amendment expands eligibility for the hundred per cent. deduction for profits and gains from developing and building affordable housing projects by extending the terminal project approval cutoff so that projects approved after 1 June 2016 but on or before 31 March 2021 qualify; the change takes effect from 1 April 2021 and applies to the assessment year 2021-2022 and subsequent years.