(a)in sub-section (2), -(i)in the second proviso, for the words "does not exceed such percentage of latter as may be notified", the words "does not exceed such percentage not exceeding three per cent, of the latter, as may be notified" shall be substituted with effect from the 1st day of April, 2013;(ii)after the second proviso, the following Explanation shall be inserted and shall be deemed to have been inserted with effect from the 1st day of October, 2009, namely: -
