Removal of income ceiling in section 80TT expands clause (a) exemption beyond the previous gross total income limit. The amendment omits the words 'where the gross total income does not exceed ten thousand rupees or' from clause (a) of section 80TT of the Income-tax Act, thereby removing the gross total income threshold and expanding the clause's applicability, effective from the commencement date in the Finance (No. 2) Act, 1980.