Definition of moneys payable expanded to include insurance and sale proceeds, with specified transfer and motor car treatment. Amendment to section 41 omits sub sections (2) and (2A) and their Explanations and removes cross references to them. For computing adjustments on disposal or loss, 'moneys payable' is defined to include insurance, salvage, compensation and sale proceeds; 'sold' includes exchange and compulsory acquisition but excludes transfers under an amalgamation to an Indian company. Motor cars subject to a statutory cost cap receive proportional treatment so recoveries are taken in the same proportion as the capped cost bears to actual cost.