Amendment of section 198.
68. In section 198 of the principal Act,-
(i) in sub-section (3),-
(a) in clause (a), after the words “sold by the company”, the words and figures “unless the company is an investment company as referred to in clause (a) of the Explanation to section 186” shall be inserted :
(b) after clause (e), the following clause shall be inserted, namely:-
“(f) any amount representing unrealised gains, notional gains or revaluation of assets.”.
(ii) in sub-section (4), in clause (l), the words "which begins at or after the commencement of this Act" shall be omitted.
