Deductibility of business expenditure: new proviso exempts benefits provided to low-paid employees under the head Salaries from disallowance. The amendment expands cross references in the disallowance proviso and adds a further proviso excluding from that sub clause any expenditure which results directly or indirectly in the provision of a benefit, amenity or perquisite to an employee whose income chargeable under the head 'Salaries' is at or below the statutory low income threshold.