Section 115WE amendment extends the statutory cutoff date for applicability to transactions to after 31 March 2011. The amendment substitutes the existing post March 31 cutoff in section 115WE(1B) of the Income tax Act with a later post March 31 date, extending the period after which that subsection applies, and is effected by the Finance Act 2010 as a targeted textual revision to the subsection's effective date provision.