Deduction clause amendment broadens cross-reference to an additional subsection, altering allowable tax deduction assessment framework. The amendment substitutes, in clause (ix) of sub section (1) of Section 36, third proviso, the words 'sub section (2) of section 35' with 'sub section (2) and sub section (5) of section 35', thereby expanding the cross reference that governs deduction treatment under Section 36.