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    <title>Amendment of Section 239</title>
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    <description>An amendment inserts three new clauses into subsection (2) of section 239 to include transactions under the second proviso to subsection (2) of section 21, transactions under Explanation I to clause (c) of section 29A, and transactions under the second proviso to clause (j) of section 29A, thereby expanding the types of transactions covered by that subsection.</description>
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      <description>An amendment inserts three new clauses into subsection (2) of section 239 to include transactions under the second proviso to subsection (2) of section 21, transactions under Explanation I to clause (c) of section 29A, and transactions under the second proviso to clause (j) of section 29A, thereby expanding the types of transactions covered by that subsection.</description>
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