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    <title>Amendment of section 49</title>
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    <description>The amendment adds clause (viaa) to the list of cross references in sub section (1), clause (iii), sub clause (e) of the capital gains provision by inserting the words &quot;or clause (via) or clause (viaa)&quot; after the existing reference, thereby formally expanding the operative clauses applicable to computation and adjustment provisions.</description>
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      <description>The amendment adds clause (viaa) to the list of cross references in sub section (1), clause (iii), sub clause (e) of the capital gains provision by inserting the words &quot;or clause (via) or clause (viaa)&quot; after the existing reference, thereby formally expanding the operative clauses applicable to computation and adjustment provisions.</description>
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