Temporal limitation in tax withholding clause narrowed to exclude assessments after March 2003, changing applicable period. The amendment confines clause (b) of section 44D by inserting the words 'but before the 1st day of April, 2003' after 'after the 31st day of March, 1976', thereby creating a closed applicability window for that clause, with effect from the 1st day of April, 2004.