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<h1>Section 115WE amendment extends the statutory cutoff date for applicability to transactions to after 31 March 2011.</h1> 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.