Deduction under section 80-IA expanded to cover development and operation of special economic zones and broadened eligibility. The amendment adds development, development-and-operation, and maintenance-and-operation of special economic zones to the qualifying activities in subsection (2) for deduction under section 80-IA, and replaces subsection (7)'s restrictive phrase limiting the deduction to persons other than companies or co-operative societies with the broader phrase 'The deduction,' thereby broadening the statutory eligibility language.