Deduction eligibility under section 33A requires planting to commence after 31 March 1965 and meet completion cutoffs. The substituted provisos to section 33A provide that no deduction under clause (i) is allowed unless planting commenced after 31 March 1965 and was completed before 1 April 1990, and that no deduction under clause (ii) is allowed unless planting commenced after 31 March 1965 and was completed before 1 April 1970.