Amendment of Section 2

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..... s to say, movable property (including wearing apparel and furniture, but excluding jewellery) held for personal use by the assessee or any member of his family dependent on him. Explanation : For the purposes of this sub-clause, "jewellery" includes - (a) ornaments made of gold, silver, platinum or any other precious metal or any alloy containing one or more of such precious metals, .....

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..... includes any other legal obligation;'; (ii) after sub-clause (viii), the following sub-clause shall be inserted, namely :- "(ix) any winnings from lotteries, crossword puzzles, races including horse races, card games and other games of any sort or from gambling or betting of any form or nature whatsoever;"; (c) in clause (37A), in sub-clause (ii), for the figures and letter " .....

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