AMENDMENT OF SECTION 112 In Section 112 of the Income Tax Act, in subsection
1),- (a) in the proviso, for the words "being listed securities", the words "being listed securities or unit" shall be substituted; (b) for the Explanation, the following Explanation shall be substituted, namely :- Explanation.--For the purposes of this sub-section,- (a) "listed securities" means the securities- (i) as defined in clause (h) of Section 2 of the Securities Contracts (Regulation) Act, 1956 (32 of 1956); and (ii) listed in any recognised stock exchange in India; (b) "unit" shall have the meaning assigned to it in clause (b) of Explanation to Section 115 -AB.'.