19. Substituted for “1995” by the Finance (No. 2) Act, 1991, w.e.f. 1-4-1991. Earlier “1995” was substituted for “1990” by the Finance Act, 1990, w.e.f. 1-4-1990 which was earlier substituted for “1985” by the Finance Act, 1985, w.e.f. 1-4-1985.