Deduction limit revised with temporary higher cap and optional provisioning relief for certain financial institutions. The amendment raises the deduction ceiling in clause (viia)(a) and provides a transitional higher cap for the assessment years commencing on or after 1 April 2003 and ending before 1 April 2005. It also inserts a proviso in sub-clause (c) allowing specified financial institutions, at their option in any one of two consecutive assessment years within the same transitional period, to claim a deduction for provisions made against assets classified by the Reserve Bank of India as doubtful or loss assets, subject to a stated percentage limit of such assets in the books.