- In section 2 of the Income-tax Act, -(i)in clause (13A), with effect from the 1st day of April, 2021, -(a)in sub-clause (ii), the word "and" occurring at the end shall be omitted;(b)the long line shall be omitted;(ii)in clause (15A),-(a)after the words "Chief Commissioner of Income-tax", the words "or a Director General of Income-tax" shall be inserted;(b)after the words "Principal Chief Commissioner of Income-tax", the words "or a Principal Director General of Income-tax" shall be inserted.(iii)in clause (42A), in Explanation 1, in clause (i), after sub-clause (hg), the following sub-clause shall be inserted, namely: -"(hh) in the case of a capital asset, being a unit or units in a segregated portfolio referred to in sub-section (2AG) of section 49, there shall be included the period for which the original unit or units in the main portfolio were held by the assessee;".
