Strategic disinvestment share receipt covered under rule 11UAC, altering tax treatment for purchasers effective assessment year 2023-24. Rule 11UAC is amended by substituting clause (4) to specify that movable property consisting of equity shares of a public sector company or a company received by a person from a public sector company or the Central or any State Government under strategic disinvestment falls within the rule's scope, with 'strategic disinvestment' having the meaning assigned in the Explanation to clause (d) of sub-section (1) of section 72A; the amendment is effective from 1 April 2023 and applies to assessment year 2023-2024 onward.