Consequential amendments to Income tax law add section 80 I to deduction references and clarify proviso wording. Amendments update Income tax Act cross references: sub section (3) of section 80P is amended to include section 80 I in the cited deduction provisions; the Explanation below sub section (2) of section 273 replaces each instance of 'proviso' with 'first proviso' to clarify the intended proviso.