Deduction under section 80-IB excludes undertakings eligible under section 80-IC from assessment year beginning 2004 onward. A proviso added to sub section (4) of section 80-IB disallows deduction under section 80-IB for assessment year beginning 1st April 2004 and subsequent years for undertakings or enterprises referred to in sub section (2) of section 80-IC. Sub-section (8A)(iii) shifts its qualifying date to 1st April 2004. Sub-section (10), effective 1st April 2002, advances the cutoff from 31st March 2001 to 31st March 2005 and omits the completion-before-31st-March-2003 requirement; sub-section (11) similarly substitutes its date with 1st April 2004.