(iii)it is brought into use by the Indian company at any time within the period of ] [ten years] [ Substituted by Act 49 of 1991, Section 31, for " fourteen years" (w.e.f. 1.4.1991).][next following the 1st day of April, 1981. [Inserted by Act 44 of 1980, Section 16 (w.e.f. 1.4.1981).]