Amendment of section 115J

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....f generation or distribution of electricity)" shall be inserted; (b) in the Explanation,- (i) in clause (b), after the words "any reserves", the brackets, words, figures and letters "(other than the reserves specified in section 80HHD)" shall be inserted; (ii) in clause (f), for the word "applies,", the words "applies; or" shall be substituted; (iii) after claus....

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....ters "(other than the reserves specified in section 80HHD)" shall be inserted; (vi) clause (iii) shall be renumbered as clause (iv) and before clause (iv) as so renumbered, the following clause shall be inserted, namely :- "(iii) the amounts [as arrived at after increasing the net profit by the amounts referred to in clauses (a) to (f) and reducing the net profit by the amounts r....