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<h1>Indexation benchmark updated: Consumer Price Index (Urban) replaces previous index reference in section 48 explanation, altering statutory wording.</h1> The amendment substitutes the prior reference to the consumer price index for urban non manual employees in the Explanation to clause (v) of section 48 with the term 'Consumer Price Index (Urban)', effecting a textual change to the indexation benchmark used for capital gains computations and operating prospectively from the stated commencement date.