(b)the amounts carried to any reserves [(other than the reserves specified in section 80-HHD)] [ Inserted by Act 3 of 1989, Section 19 (w.e.f. 1.4.1989).] [or sub-section (1) of section 33-AC)] [ Inserted by Act 36 of 1989, Section 12 (w.e.f. 1.4.1990).], by whatever name called; or