Indexation benefit to unlisted shares

There is a recent amendment where it said that indexation benefit will be available to unlisted shares.

I have a basic doubt regarding the section in erstwhile law which clarifies that indexation benefit is not available to unlisted shares.

Because I know only one area i.e. third proviso to section 48 which says indexation benefit not available to bonds and debentures
So, it means any capital asset other than bonds/ debentures will be eligible for indexation if it qualifies to be a Long term capital asset