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Amendment of section 111A.

Section 49 - Act - DIRECT TAXES - Finance Act - Section 49 - 49. In section 111A of the Income-tax Act with effect from the 1st day of April, 2017,- (i) in sub-section (1) , after the proviso, the following proviso shall be inserted, namely:- Provide .....

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n currency. . (ii) for the Explanation below sub-section (3), the following shall be substituted, namely:- Explanation.-For the purposes of this section,- (a) equity oriented fund shall have the meaning assigned to it in the Explanation to clause (38 .....

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