Section 115JA(2)(viii) in The Income Tax Act, 1961
(viii)[ the amount of profits eligible for deduction under section 80-HHC, computed under clauses (a), (b) or (c) of sub-section (3) or sub-section (3-A), as the case may be, of that section, and subject to the conditions specified in sub-sections (4) and (4-A) of that section; [ Inserted by Act 26 of 1997, Section 37 (w.e.f. 1.4.1997).]