Deduction under section 80JJ amended to raise minimum deduction and impose a one-fifth rule with poultry profit exclusion. The amendment raises the fixed minimum deduction in clause (a) to fifteen thousand rupees and replaces clause (b) to provide that the deduction shall be the greater of one-fifth of the aggregate relevant profits and gains or fifteen thousand rupees; additionally, when profits from poultry farming exceed seventy-five thousand rupees, the excess is ignored in computing the aggregate for this deduction.