Amendment of Act 23 of 2004.

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..... t 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) ''equ .....

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..... so as to define "equity oriented fund" as a fund referred to in clause (a) of Explanation to section 112A of the Income-tax Act. This amendment will take effect from 1st April, 2018.
Statute, sta .....

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