Section 43 of Finance Act 2018 : Amendment of section 115T Income Tax Act

By | April 1, 2018
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(Last Updated On: April 16, 2018)

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;’.

Finance Act 2018 : Assented by President : Download Print Notification

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