Amendment of section 2.

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....isted in a recognised stock exchange in India)", the words "or an immovable property, being land or building or both," shall be inserted with effect from the 1st day of April, 2018; (b) in Explanation 1, in clause (i),- (A) after sub-clause (he), the following sub-clause shall be inserted with effect from the 1st day of April, 2018, namely:- "(hf) in the case of a capita....

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....ng provisions contained in clause (42A) of the said section defines the expression "short-term capital asset" to be a capital asset held by an assessee for not more than thirty-six months immediately preceding the date of its transfer. Further Explanation 1 of the said clause provides for determining the period for which the capital asset is held by the assessee. It is proposed to amend the thi....