(6)[ Notwithstanding anything contained in this section, no tax on distributed profits shall be chargeable in respect of the total income of an undertaking or enterprise engaged in developing or developing and operating or developing, operating and maintaining a Special Economic Zone for any assessment year on any amount declared, distributed or paid by such Developer or enterprise, by way of dividends (whether interim or otherwise) on or after the 1st day of April, 2005 out of its current income either in the hands of the Developer or enterprise or the person receiving such dividend ] [ Inserted by Act 28 of 2005, Section 27 and Schedule II (w.e.f. 10.2.2006).][* * *] [ Certain words omitted by Act 21 of 2006, Section 25 (w.e.f. 1.4.2007).].]
