Section 43 of Finance Act 2018 : Amendment of section 115T Income Tax Act
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… Read More »