Definition of Capital Asset broadened to exclude gold monetisation deposit certificates, altering tax characterization accordingly. Amendments to section 2 exclude Gold Monetisation Scheme deposit certificates from the definition of capital asset; define 'hearing' to include electronic communication of data and documents; exclude certain government subsidies or grants (including Central Government grants for the corpus of specified trusts or institutions) from income where accounted for in asset cost or as corpus; and clarify that 'rates in force' for specified tax-deduction provisions means the rates in the Finance Act of the relevant year or rates in an applicable international tax agreement or notification.