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    <title>Amendment of section 47.</title>
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    <description>The amendment substitutes the sub-clause to include &quot;derivative&quot; and &quot;such other securities as may be notified by the Central Government&quot; and inserts an Explanation adopting the meaning of &quot;securities&quot; from clause (h) of section 2 of the Securities Contracts (Regulation) Act, 1956, thereby clarifying which instruments are treated as securities under the provision.</description>
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      <description>The amendment substitutes the sub-clause to include &quot;derivative&quot; and &quot;such other securities as may be notified by the Central Government&quot; and inserts an Explanation adopting the meaning of &quot;securities&quot; from clause (h) of section 2 of the Securities Contracts (Regulation) Act, 1956, thereby clarifying which instruments are treated as securities under the provision.</description>
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