Deduction limit under section 80T increased; long term capital gains receive asset specific uplift and a proviso is removed. Amendment raises the monetary deduction threshold under section 80T, revises clause (b) to increase the deduction by differential uplifts where long term capital gains exceed the new baseline-applying a lower uplift to gains from buildings, lands and specified precious metals and a higher uplift to gains from other capital assets-and omits the section's second proviso.