Section 217 - Amendment of Act 23 of 2004. - Finance Act, 2018

PART XVI AMENDMENT TO THE FINANCE (NO.2) ACT, 2004 Amendment of Act 23 of 2004. 217 . In section 97 of the Finance (No.2) Act, 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 1 [(43 of 1961).] ******************** Notes:- 1. As Corrected Vide CORRIGENDA THE FINANCE ACT, 2018 No. 18 OF 2018 - Dated 03-04-2018