Recognised stock exchange substituted for recognised association in section 43(5), defined with government prescribed conditions and notification. Amendment replaces 'recognised association' with 'recognised stock exchange' in clause (5) of section 43 and substitutes Explanation 2 clause (iii) to define 'recognised stock exchange' by reference to clause (f) of section 2 of the Securities Contracts (Regulation) Act, 1956, subject to conditions that may be prescribed and notified by the Central Government.