Amendment of Finance (No. 2) Act, 2004

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..... (3A) business trust shall have the meaning assigned to it in clause (13A) of section 2 of the Income-tax Act, 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 a .....

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..... 2) Act, 2004 which deals with levy of securities transaction tax on transaction of equity shares of a company on the stock exchange. It is proposed to amend the said Chapter in order to provide leves transaction tax on transactions in units of a business trust on the same line as are applicable to transactions in equity shares in a company. This amendment will take effec .....

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