Consideration definition expanded to include cheque, draft and other modes, altering tax treatment of receipts from the next fiscal year. Amendment expands the definition of consideration in the capital gains provision by substituting the phrase that limited the term to amounts received in cash so as to encompass any consideration received in cash, by cheque, draft or by any other mode; the substitution operates within sub section (5A) and takes effect from the first day of the 2024-25 fiscal year.