(7)The provisions of sub-section (8) and sub-section (10) of section 80-IA shall, so far as may be, apply in relation to the undertaking referred to in this section as they apply for the purposes of the undertaking referred to in section 80-IA.] [Substituted by Act 10 of 2000, Section 6, for Section 10-A (w.e.f. 1.4.2001).]