SEZ developer tax deduction preserved; allowance limited to years and amounts as would have been allowed previously. A deduction is permitted when an assessee who is a Developer derives profits and gains from developing a Special Economic Zone notified on or after 1 April 2005 and would have been eligible for the equivalent deduction under the repealed provision; the deduction amount must be calculated as previously prescribed and is limited to the tax years for which the repealed law would have allowed it.