Section 198 amendment adds exclusion for unrealised gains and an investment company exception, and removes a commencement phrase.

Amendment to section 198 inserts an exception in sub-section (3)(a) excluding companies qualifying as investment companies under the Explanation to section 186 from the phrase "sold by the company," and adds clause (f) to exclude "any amount representing unrealised gains, notional gains or revaluation of assets." It also omits the words "which begins at or after the commencement of this Act" from sub-section (4), clause (l).

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