Amendment of section 2.

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....and shall be deemed to have been inserted with effect from the 1st day of April, 1962, namely:-                'Explanation.-For the removal of doubts, it is hereby clarified that "property" includes and shall be deemed to have always included any rights in or in relation to an Indian company, including rights of management o....

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....ted with effect from the 1st day of April, 2013, namely:-                "(xvi) any consideration received for issue of shares as exceeds the fair market value of the shares referred to in clause (viib) of sub-section (2) of section 56;";            (v)  in clause (47)....