Clause 214 - Amendment of Act 23 of 2004. - Finance Bill, 2018

PART XVI AMENDMENT TO THE FINANCE (NO.2) ACT, 2004 214. Amendment of Act 23 of 2004. In section 97 of the Finance (No.2) Act, 2004 (23 of 2004), for clause ( 5 ), with effect from the 1st day of April, 2018, the following clause shall be substituted, namely:- ( 5 ) equity oriented fund means a fund referred to in clause ( a ) of Explanation to section 112A of Income-tax Act, 1961 (43 of 1961 ). .