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of <h1>Finance Act 2005 Amends Section 80-IB, Extending Tax Provisions by Two Years to March 2007.</h1> Section 80-IB of the Income-tax Act was amended by the Finance Act, 2005, effective April 1, 2006. In sub-section (4), the date '31st day of March, 2005' was replaced with '31st day of March, 2007.' Similarly, in sub-section (8A), clause (iii), the date '1st day of April, 2005' was substituted with '1st day of April, 2007.' These changes extend certain tax provisions' applicability by two years.
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