Amendment of section 2.

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....igital form or as print-outs of data stored in such electronic form or in digital form or in" shall be substituted; (b) in clause (42C), for the word "sales" occurring at the end and before Explanation 1, the word "transfer" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 2021; (c) after clause (47), the following clause shall be inser....

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....l Gazette specify: Provided that the Central Government may, by notification in the Official Gazette, exclude any digital asset from the definition of virtual digital asset subject to such conditions as may be specified therein. Explanation.-For the purposes of this clause,- (a) "non-fungible token" means such digital asset as the Central Government may, by notification ....