Amendment of Act 23 of 2004
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.'.