Amendment of section 2

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..... ect from the 1st day of June, 1994; (b) in clause (19B), after the words and brackets "Deputy Commissioner of Income-tax (Appeals)'', the words and brackets "or an Additional Commissioner of Income-tax (Appeals)" shall be inserted with effect from the 1st day of June, 1994; (c) after clause (19B), the following clause shall be inserted with effect from the 1st day of Jun .....

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..... fied under clause (23D) Of section 10" shall be inserted; (ii) the existing Explanation shall be renumbered as Explanation 1 and in Explanation 1 as so renumbered, in clause (i), after sub-clause (c), the following sub-clauses shall be inserted, namely:-- "(d) in the case of a capital asset, being a share or any other security (hereafter in this clause referred to as the financial as .....

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