(iii)any undertaking which develops, develops and operates an maintains and operates an industrial park [or special economic zone] [ Inserted by Act 14 of 2001, Section 44 (w.e.f. 1.4.2002).] notified by the Central Government in accordance with the scheme framed and notified by that Government for the period beginning on the 1st day of April, 1997 and ending on [the 31st day of March, 2006] [ Substituted by Act 14 of 2001, Section 44, for " 31st day of March, 2002" (w.e.f. 1.4.2001).]: