Deduction limits for contributions revised; exemption from section for salary income subject to tax deducted at source. Amendment to Section 87 caps allowable aggregate contributions at the lesser of one-fifth of salary or eight thousand rupees, removes reference to super tax deductible under section 99A, and provides that Section 87 does not apply for specified assessment years to assessee whose salary income is subject to tax deduction at source under section 192 and to other assessees for the stated assessment year.