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This notification shall come into force from the 1st day of April, 2022 and shall be applicable for the assessment year 2022-23 and subsequent assessment years. In the Income-tax Rules, 1962, in rule 11UAC, after clause (3), the following clause shall be inserted, namely: “(4) Any movable property, being equity shares, of the public sector company, received by a person from the Central Government or any State Government under strategic disinvestment. Explanation–For the purpose of this clause, „strategic disinvestment‟ shall have the same meaning as assigned to it in clause (iii) of Explanation to clause (d) of sub-section (1) of section 72A.”