Proviso removal in income tax: deletion of the proviso to clause (b) in the Explanation to clause (i) alters scope. The amendment removes the proviso to clause (b) contained in the Explanation to clause (i) of sub-section (1) of section 9 of the Income-tax legislation, effecting a deletion of that proviso from the Explanation and thereby altering the textual scope of clause (i) within that subsection.