Section 50C amendment increases the proviso percentage affecting valuation adjustments; the change takes effect from the specified fiscal date. The amendment substitutes the proviso percentage in section 50C of the Income-tax Act, replacing the prior five percent figure with ten percent in the third proviso of sub-section (1), with the substitution stated to operate from the commencement of the specified fiscal date; the change is a textual modification to the valuation-related proviso.