Amendment of section 49.

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....rds, brackets, figures and letters "or clause (viaa) or clause (viab) or clause (vib) or clause (vica) or clause (vicb) or clause (vicc)" shall be substituted; (II) after sub-section (2AC), the following sub-section shall be inserted, namely:-            "(2AD) Where the capital asset, being a unit or units in a consolidated scheme of a mutua....

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....by the previous owner or the assessee, as the case may be. It is proposed to amend sub-clause (e) of clause (iii) of said sub-section (1) so as to include the transfer referred to in clause (vib) of section 47. It is proposed to amend the aforesaid sub-clause (e) to provide for determination of cost of acquisition in respect of shares or interest of foreign company or entity in certain cases....