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    <title>Amendment of section 115QA.</title>
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    <description>Amendment modifies section 115QA by omitting the parenthetical exclusion of shares listed on a recognised stock exchange from sub section (1), thereby expanding the provision&#039;s applicability to include listed shares as well as unlisted shares under the Income tax Act.</description>
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      <description>Amendment modifies section 115QA by omitting the parenthetical exclusion of shares listed on a recognised stock exchange from sub section (1), thereby expanding the provision&#039;s applicability to include listed shares as well as unlisted shares under the Income tax Act.</description>
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