Special deduction for women increased for lower-income assessees, raising the eligible deduction under section 16. An amendment inserts a proviso into clause (i) of section 16 providing that a woman whose total income before the deduction under this clause does not exceed seventy-five thousand rupees shall be treated as if the deduction amount in the clause is increased from twelve thousand rupees to fifteen thousand rupees, thereby establishing an income threshold and gender-based eligibility for the higher deduction.