61. Amendment of section 4 of act 35 of 1987 . Expenditure- tax In section 4 of the Expenditure- tax Act, 1987 , in clause (a) after the proviso, the following proviso shall be inserted with effect from the 1st day of April, 1998 , namely:-" Provided further that nothing in this clauses shall apply in the case of a hotel referred to in clause (iia) of sub- section (5) of section 80- 1A of the Income- tax Act, 1961 during the period beginning on the 1st day of April, 1998 and ending on the 31st day of arch, 2008 .". CHAP The Voluntary Disclosure of Income Scheme, 1997 CHAPTER IV The Voluntary Disclosure of Income Scheme, 1997