Capital gain valuation: amendment treats certain unlisted shares later listed after transfer as within valuation rules under section 55. Insertion of item (AA) in the Explanation to clause (ac) of sub section (2) of section 55 treats unlisted equity shares not listed on a recognised stock exchange at the reference date but which become the assessee's property by consideration in transactions not regarded as transfer, or which are sold as unlisted shares under an offer for sale in an IPO and subsequently listed, as falling within the clause; the insertion is deemed effective from the stated commencement date.