13. Substituted for “an agreement entered after the 31st day of March, 1997 (but before the 1st day of April, 1999) and approved by the Central Government in this behalf” by the Finance (No. 2) Act, 2004, w.e.f. 1-4-2006. Words “30th day of September, 2005” substituted for “31st day of March, 2005” by the Finance Act, 2005, w.e.f. 1-4-2006. Earlier the bracketed words were amended by the Finance Act, 1999, w.e.f. 1-4-2000.