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    <title>Amendment of section 48</title>
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    <description>The amendment substitutes the prior reference to the consumer price index for urban non manual employees in the Explanation to clause (v) of section 48 with the term &quot;Consumer Price Index (Urban)&quot;, effecting a textual change to the indexation benchmark used for capital gains computations and operating prospectively from the stated commencement date.</description>
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      <title>Amendment of section 48</title>
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      <description>The amendment substitutes the prior reference to the consumer price index for urban non manual employees in the Explanation to clause (v) of section 48 with the term &quot;Consumer Price Index (Urban)&quot;, effecting a textual change to the indexation benchmark used for capital gains computations and operating prospectively from the stated commencement date.</description>
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