(i) in the first paragraph, the following proviso shall be inserted, namely: Provided that the said class of persons shall not include those corporate debtors who have furnished the statements under section 37 and the returns under section 39 of the said Act for all the tax periods prior to the appointment of IRP/RP. (ii) for the paragraph 2, with effect from the 21st March, 2020, the following paragraph shall be substituted