Section 49(e)

(e) under any such transfer as is referred to in clause ( iv) 7[or clause ( v)] 8[or clause ( vi)] 9[or clause ( via)] 10[or clause ( viaa) or clause ( viab) or clause ( vib) 11[or clause ( vic)] or clause ( vica) or clause ( vicb) or clause ( vicc)] 12[or clause ( xiii) or clause ( xiiib) or clause ( xiv) of section 47]; 13[(iv) such assessee being a Hindu undivided family, by the mode referred to in sub -section ( 2) of section 64 at any time after the 31st day of December, 1969,]