Section 2(41) in The Taxation Laws (Amendment) Act, 2005
(41)any income arising from transfer of a capital asset, being an asset of an undertaking engaged in the business of generation or transmission or distribution of power where such transfer is effected on or before the 31st day of March, 2006 , to the Indian company notified under sub- clause (a) of clause (v) of sub- section (4) of section 80-IA.'.
