Tax deduction limits revised to increase allowable proportions for financial corporations and provide tiered caps for others. Amendment revises the deduction limit under Section 36(1)(viii), effective from 1 April 1975, substituting a provision that sets a higher allowable proportion for Financial Corporations and Joint Financial Corporations under the State Financial Corporations Act, and a two-tiered cap for other financial corporations based on paid-up share capital, while omitting the previous Explanation to the clause.