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<h1>Finance Act 1992 amends Section 80HHC: Focus on export profits from trading goods; includes processed goods for tax benefits.</h1> Section 80HHC of the Income-tax Act is amended by the Finance Act, 1992. The amendment modifies sub-section (1) by changing the reference from 'total profits of the export business' to 'total profits derived by the assessee from the export of trading goods,' emphasizing the specific profits from trading goods. Additionally, sub-section (3) is revised to include 'processed' goods alongside 'manufactured' goods, broadening the scope of eligible activities for tax benefits.