(5)The provisions of this section shall not apply to any transfer of residential property made after the 31st day of March, 2017 :Provided that in case of an investment in eligible start-up, the provisions of this sub-section shall have the effect as if for the figures, letters and words "31st day of March, 2017", the figures, letters and words "31st day of March, 59[2022]" had been substituted.
