Section 5

The principal Act is amended by inserting after section 4b the following section:

“Gains or profits from a business arising from stock in trade parted with by any element of compulsion 4c. For the purpose of paragraph 4(a), gains or profits from a business shall include an amount receivable arising from stock in trade parted with by any element of compulsion including on requisition or compulsory acquisition or in a similar manner.”.

amendment of section 6