Net consideration replaces full value of consideration, changing capital gains computation and specified asset eligibility under the amendment. The amendment substitutes 'net consideration' for 'full value of the consideration' across Section 54E and adds Explanation 5 defining net consideration as consideration received or accruing on transfer reduced by expenditure wholly and exclusively incurred in connection with the transfer. It also distinguishes 'specified asset' by transfer date: pre-1 March 1979 transfers retain prior asset categories, whereas post-28 February 1979 transfers are limited to National Rural Development Bonds as notified; cross-references are amended to refer to sub-clauses of clause (a).