Amendment of section 49.

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....res 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 mutual fund, became the property of the assessee in consideration of a transfer referred....

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....-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. It is also proposed to amend the said section so as to provide that where the capital as....