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    <title>Amendment of section 49</title>
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    <description>Amendment inserts clause (iv) into sub section (1) of section 49 to recognise acquisitions by a Hindu undivided family under the mode in sub section (2) of section 64 for capital gains purposes after the specified cut off date, and revises the Explanation to section 49 to include the new clause so that the explanatory text expressly covers transfers under the newly added clause.</description>
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      <title>Amendment of section 49</title>
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      <description>Amendment inserts clause (iv) into sub section (1) of section 49 to recognise acquisitions by a Hindu undivided family under the mode in sub section (2) of section 64 for capital gains purposes after the specified cut off date, and revises the Explanation to section 49 to include the new clause so that the explanatory text expressly covers transfers under the newly added clause.</description>
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