Non-allowable deductions under clause (h) of section 43B broadened by corrigendum, altering tax deductibility treatment. The corrigendum to G.S.R. 155(E) amends item E, clause 22 by inserting after '2006' the words 'or any other amount not allowable under clause (h) of the Income-tax Act, 1961', thereby adding amounts not allowable under clause (h) of section 43B to the scope of clause 22 in the notification.