Amendment of Finance (No. 2) Act, 2004

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..... ess trust shall have the meaning assigned to it in clause (13A) of section 2 of the Income-tax Act, 1961 (43 of 1961); ; (ii) in clause (13), in sub-clause (a), after the words unit of an equity oriented fund , the words or a unit of a business trust shall be inserted; (B) in section 98, in the Table, in column (2),- (I) in the entry at Sl. No. 1,- (i) after the words equity share in a company , t .....

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