Section 217 of Finance Act 2018

[Section 217 of Finance Act 2018 deals with Amendment of Act 23 of 2004 and is covered in CHAPTER VIII MISCELLANEOUS]

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.’.

Finance Act 2018 : Assented by President : Download Print Notification