- In section 118 of the principal Act, with effect from the 1st day of April, 2020,-(i)in clause (a), for the words "commodity derivative" at both the places where they occur, the words "commodity derivative or commodity derivative based on prices or indices of prices of commodity derivatives" shall be substituted;(ii)in clause (b), -(A)after the words "an option on commodity derivative", the words "or option in goods" shall be inserted;(B)in sub-clause (i), for the words and figure "serial number 2", the words and figures "serial numbers 3 and 4" shall be substituted;(C)in sub-clause (ii), for the words and figure "serial number 3", the words and figures "serial numbers 5 and 6" shall be substituted;(D)after sub-clause (ii), the following sub-clause shall be inserted, namely: -"(iii) the difference between the settlement price and the strike price, in respect of transaction at serial number 7 of the Table in section 117.".
