Clause 183 - Amendment of section 101. - Finance Bill, 2015

Amendment of section 101. 183. In section 101 of the 2004 Act, in sub-section (1),- (A) after the words an initial public offer , the words or an initial offer shall be inserted; (B) for the words being sale of units to such Mutual Fund during such financial year occuring at the end, the words during such financial year, being sale of units to such Mutual Fund or sale of unlisted shares under an intial public offer or sale of unlisted units of business trust under an intial offer, in respect of which such lead merchant banker is appointed shall be substituted.