Capital asset holding period extended to include pre-demutualisation membership for exchange trading rights and allotted shares. Amendments to section 2 clarify that for capital assets arising from demutualisation or corporatisation of a recognised stock exchange, both trading or clearing rights acquired pursuant to demutualisation and equity shares allotted on demutualisation shall have their period of holding include the period during which the person was a member of the recognised stock exchange immediately prior to demutualisation or corporatisation; an internal cross-reference in clause (24)(xii) is also revised.