17-18.  Words “before the 1st day of April, 2008” omitted by the Finance Act, 2008, w.e.f. 1-4-2008. Earlier quoted words were inserted by the Finance (No. 2) Act, 2004, w.e.f. 1-4-2005, and amended by the Finance Act, 2006, w.e.f. 1-4-2006 and the Finance Act, 2005, w.e.f.  1-4-2005.