25. Substituted for “seven previous years relevant to the assessment years beginning on the 1st day of April, 2001 and ending on the 31st day of March, 2008” by the Finance Act, 2007, w.e.f. 1-4-2008. Earlier the quoted words were substituted for “three previous years relevant to the assessment years beginning on the 1st day of April, 2001 and ending on the 31st day of March, 2004” by the Finance Act, 2003, w.e.f. 1-4-2004.