Deduction under section 80HHC and 80HHE clarified for inclusion in computation under section 115JA. Amendment to section 115JA requires that profits eligible for specified export deductions be included in the computation of book profits by adding clauses that treat amounts deductible under the export deduction provisions as part of that computation, computed in accordance with the respective subsections and subject to their conditions; an 'or' is inserted to connect the amended clause to the newly added clauses.