Reserve entitlement extended to infrastructure and long term housing finance companies, permitting profit transfers to a designated reserve account. Amendment expands the reserve account entitlement to include development of infrastructure facilities and public companies formed to provide long term finance for construction or purchase of residential houses, allowing such companies to carry a portion of profits from their long term housing finance business to a reserve account as computed under the head 'Profits and gains of business or profession' before deductions under the section; it adds that 'infrastructure facility' has the meaning assigned in the statute referenced for infrastructure.