Section 43 of Finance Act 2018
[Section 43 of Finance Act 2018 deals with Amendment of section 115T.. and is covered in CHAPTER III DIRECT TAXES]
Amendment of section 115T..
43. 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” means a fund referred to in clause (a) of the Explanation to section 112A and the Unit Scheme, 1964 made by the Unit Trust of India;’. |