Amendment of section 56.

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.... substituted with effect from the 1st day of October, 2009, namely:-       '(e)  "relative" means,-                (i)  in case of an individual-                    (A)  spouse of the individ....

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....sp; (F)  any lineal ascendant or descendant of the spouse of the individual;                    (G)  spouse of the person referred to in items (B) to (F); and                    (ii)  in case of....

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....ply where the consideration for issue of shares is received-                (i)  by a venture capital undertaking from a venture capital company or a venture capital fund; or              (ii)  by a company from a class or classes of persons as may be no....