Capital asset reclassification: transfer as stock-in-trade excluded from clauses (iv) and (v) of section 47. The amendment inserts a proviso to section 47 specifying that the cited clauses shall not apply to a transfer of a capital asset made after the 29th day of February, 1988, where the asset is transferred as stock-in-trade, thereby qualifying the section's application to post specified date transfers reclassified as stock-in-trade.