Adjusted Profits of the business - Definition / Legal Terminology - Income Tax

Explanation.(b) -For the purposes of sub-section (3) of section 80HHC of the Income tax Act 1961,- Adjusted Profits of the business means- the profits of the business as reduced by the profits derived from the business of export out of India of trading goods as computed in the manner provided in clause ( b ) of sub-section (3) ;