Amendment of section 49.

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....the words, brackets, figures and letter "or clause (vic)" shall be inserted with effect from the 1st day of April, 2018; (b) after sub-section (2AD), the following sub-section shall be inserted with effect from the 1st day of April, 2018, namely:--  "(2AE) Where the capital asset, being equity share of a company, became the property of the assessee in consideration of a transfer referre....

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....es where they occur, the words, brackets and figure "or clause  (x)" shall be inserted; (e) after sub-section (5) [as inserted by section 30 of the Finance Act, 2016], (28 of 2016.) the following sub-sections shall be inserted with effect from the 1st day of April, 2018, namely:- '(6) Where the capital gain arises from the transfer of a specified capital asset referred to in clause (c) ....

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....asset, being share in the project, in the form of land or building or both, referred to in sub-section (5A) of section 45, not being the capital asset referred to in the proviso to the said sub-section, the cost of acquisition of such asset, shall be the amount which is deemed as full value of consideration in that sub-section.'; (f) after sub-section (7) as so inserted, the following sub-secti....