(vii)[ where any institution or fund had been approved under clause (vi) for the previous year beginning on the 1st day of April, 2007 and ending on the 31st day of March, 2008, such institution or fund shall, for the purposes of this section and notwithstanding anything contained in the proviso to clause (15) of section 2, be deemed to have been,- [ Inserted by Act 33 of 2009, Section 33(d) (w.e.f. 1.4.2009).]