Personal effects redefined excluding jewellery; voluntary contributions to charitable trusts exempted and winnings expressly addressed. Section 2 amends clause (14)(ii) to define personal effects as movable property (including wearing apparel and furniture, but excluding jewellery) with an explanation defining jewellery. Clause (24) is amended to insert (iia) exempting voluntary contributions to charitable/religious trusts or institutions unless directed to corpus and (ix) listing winnings from lotteries, games and gambling. Clause (37A)(ii) is amended to substitute '194A' with '194A, 194B'.