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Amendment of section 115T.

Clause 41 - Bills - DIRECT TAXES - Income-tax - FINANCE BILL, 2018 - Clause 41 - 41. In the Explanation occurring after section 115T of the Income-tax Act, for clause (b), the following clause shall be substituted, namely:- (b) equity oriented fund m .....

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nd to be an assessee in default. The said section, inter alia, provides the definition of equity oriented fund" to mean the Unit Scheme, 1964 made by the Unit Trust of India; and such fund where the investible funds are invested by way of equity .....

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