Amendment of Section 5

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..... e inserted with effect from the 1st day of April, 1976, namely :- (viiib) trees standing on agricultural land, not being trees in an orchard or a plantation; ; (iii) in clauses (xx) and (xxviii), the words held by the assessee shall be omitted; (iv) after clause (xx), the following clause shall be inserted, namely :- (xxa) the value of any equity shares in any company of the type referred to in cl .....

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..... n (1A), for the words held by the assessee , the words owned by the assessee shall be substituted; (c) in sub-section (3), - (i) for the brackets and figure (xix) , the brackets, figures and letter (xix), (xxa) shall be substituted; (ii) for the words held by him , the words owned by him shall be substituted; (iii) in the Explanation, for the words ceased to hold , the words ceased to own and for .....

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