Tax provision amendment: inclusion of section 115JB under section 115JAA extends linked tax provisions to corporate computation framework. Amendment inserts the phrase 'or section 115JB, as the case may be' into sub-sections (4) and (5) of section 115JAA of the Income-tax Act, linking those subsections to section 115JB where applicable and specifying that this change has effect from 1 April 2001.