(6)For the purposes of this section,—(a)"securities" shall have the same meaning as assigned to it in section 2(h) of the Securities Contracts (Regulation) Act, 1956;(b)"listed securities" means the securities which are listed on any recognised stock exchange in India;(c)"unlisted securities" means securities other than listed securities;(d)"indexed cost of acquisition" and "indexed cost of improvement" shall have the meanings respectively assigned to them in section 72.
