Short-term capital asset definition revised to extend holding-period threshold and insertion of additional withholding provision reference. The amendment adds '194D' after '194B' in the clause listing withholding-tax provisions, expanding the specified withholding provisions, and replaces the prior shorter holding-period threshold for the definition of 'short-term capital asset' with a longer holding-period threshold, thereby reclassifying certain disposals for capital gains characterisation from the amended commencement date.