Amendment to Section 115D clarifies inclusion of transfers under sub section (2) of section 48 or Chapter VI A. The amendment substitutes in clause (a) of sub section (2) of section 115D the words 'under Chapter VI A' with 'under sub section (2) of section 48 or under Chapter VI A', thereby expressly including transfers under the specified transfer provision as falling within the clause; the substitution is deemed effective from 1 April 1988.