Exclusion of second proviso to section 48: amendment to section 115AB removes reference and bars proviso for specified income. Amendment to section 115AB revises sub section (2)(a) to omit the reference to sub section (2) of section 48 and to insert that nothing contained in the second proviso to section 48 shall apply to income referred to in clause (b) of sub section (1), thereby excluding that proviso for the specified income while retaining Chapter VI A references.