(15A)any payment made, by an Indian company engaged in the business of operation of aircraft, to acquire an aircraft or an aircraft engine (other than a payment for providing spares, facilities or services in connection with the operation of leased aircraft) on lease from the Government of a foreign State or a foreign enterprise under an agreement, not being an agreement entered into between the 1st day of April, 1997 and the 31st day of March, 1999, and approved by the Central Government in this behalf :Provided that nothing contained in this clause shall apply to any such agreement entered into on or after the 1st day of April, 2007.Explanation.—For the purposes of this clause, the expression "foreign enterprise" means a person who is a non-resident;
