Deduction for poultry farming profits removed, revoking the statutory percentage allowance that had been previously available under Section 80JJ. Section 80JJ provided a statutory income-tax deduction for profits and gains from the business of poultry farming, introduced by a finance enactment with effect from 1 April 1990 and later omitted by subsequent finance legislation with effect from 1 April 1998, thereby removing the deduction mechanism for poultry-farming profits.