Amendment of Act 23 of 2004.

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..... Amendment of Act 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, n .....

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..... oposed to amend the said clause 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 .....

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