Amendment to tax deduction eligibility introduces a definitive latest cut-off restricting qualifying projects from future admission. Effective from the first day of April, 2017, clause (ii) of sub-section (9) of section 80-IB is amended by inserting the words 'but not later than the 31st day of March, 2017' after 'the 1st day of April, 1997'; similarly, clauses (iv) and (v) of sub-section (9) are amended by inserting the words 'but not later than the 31st day of March, 2017' after 'the 1st day of April, 2009'.