Tax deduction for Post Office cumulative time deposits expanded, and related ceiling limits increased under the amended provision. A new clause permits individuals to claim treatment for sums deposited in the previous year from income chargeable to tax into ten-year or fifteen-year Post Office Savings Bank (Cumulative Time Deposits) accounts. The amendment also increases the monetary ceilings in related sub-clauses, raising one limit from eight thousand rupees to ten thousand rupees and another from sixteen thousand rupees to twenty thousand rupees.