(ii) after clause (ic), as so inserted, the following clause shall be inserted with effect from the 1st day of April, 1998 , namely:-' (id) in the case of an industrial park referred to in sub- section (4D), hundred per cent. of the profits and gains derived from such business for the initial five assessment years and thereafter, twenty- five per cent. of the profits and gains derived from such business: Provided that where the assessee is a company, the provisions of this clause shall have effect as if for the words" twenty- five per cent." the words" thirty per cent." had been substituted; Provided that where the assessee is a company, the provisions of this clause shall have effect as if for the words" twenty- five per cent", the words" thirty per cent". had been substituted;