Capital gains tax on mutual fund units: excess provisional tax paid during transitional period ignored for computing tax payable. Amendment revises the proviso excluding units from the definition of listed securities and inserts a proviso providing transitional relief: where tax payable on long term capital gains from mutual fund units during the transitional period exceeded a prescribed proportion of capital gains before application of the second proviso to the computation rule, that excess shall be ignored in computing tax payable; an Explanation clause (clause (b)) is omitted.