Amendment to Section 37 expands clause (i) of subsection (2) to include section 33A, extending its cross reference. The Finance Act, 1965 inserts the words 'or section 33A' after 'section 33' in clause (i) of subsection (2) of Section 37 of the Income Tax Act, thereby extending the clause's cross-reference to include section 33A and subjecting items governed by that provision to the same treatment specified by clause (i) of subsection (2).