Amendment to Section 80L removes specified clauses and deletes proviso references, narrowing deduction provisions. Amendment omits clauses (v) and (va) from subsection (1) of section 80L, deletes the proviso to clause (x), and removes the words referring to 'clause (v) or clause (va)' from the proviso, thereby narrowing the operative scope of subsection (1) by excising those listed clauses and associated proviso language.