Section 3 - Amendment of section 2.

Definition of hearing expanded to include electronic communication, and holding period for unlisted shares reduced to twenty-four months.

Amendment of section 2 expands clause (14) to include Gold Monetisation Scheme certificates; inserts clause (23C) defining hearing to include electronic communication; clarifies clause (24)(xviii) to preserve subsidies taken into account under Explanation 10 to clause (1) of section 43 and to exclude Central Government grants given as corpus to government-established trusts; adds references to sections 194LBB and 194LBC in clause (37A)(iii); and treats unlisted company shares as if the holding period were reduced from thirty-six to twenty-four months under clause (42A).