Section 115JA applicability narrowed by amendment, limiting references to periods ending before the 1st day of April, 2001. Amendment narrows the temporal scope of section 115JA by adding qualifying words to the reference to the 1st day of April, 1997: sub section (1) is amended to insert 'but before the 1st day of April, 2001' after that reference, and sub section (2) Explanation, item (i) below clause (f), proviso is amended to insert 'but ending before the 1st day of April, 2001' after the same reference, thereby limiting the specified references in both the provision and its Explanation.