Wealth-tax amendment expands Section 35 references to include Section 23A, altering deduction applicability under the Act. The Wealth-tax Act amendment inserts 'or section 23A' after 'under section 23' in clause (c) of sub section (1) of section 35, thereby extending the statutory reference in that clause to include section 23A; the insertion is effective from the commencement date provided in the amendment.