Section 80-IA amendment extends expiry date for specified subclauses, effective from stated fiscal commencement provision. The amendment modifies Section 80-IA, sub-section (4), clause (iv), subclauses (a), (b) and (c) by substituting the prior statutory expiry date with a later one, thereby extending the timeframe during which the specified tax incentive subclauses apply. The change is implemented by the Finance (No. 2) Act, 2014 and operates prospectively from the stated commencement of the subsequent fiscal year.