In section 80-IB of the Income-tax Act, with effect from the 1st day of April, 2006,--
(a) in sub-section (4), in the fourth proviso, for the figures, letters and words "31st day of March, 2005", the figures, letters and words "31st day of March, 2007" shall be substituted;
(b) in sub-section (8A), in clause (iii), for the figures, letters and words "1st day of April, 2005", the figures, letters and words "1st day of April, 2007" shall be substituted.