Equity oriented fund definition updated by reference to clause (a) Explanation to section 112A, effective April 2018. Substitutes clause (5) of section 97 of the Finance (No.2) Act, 2004 to define "equity oriented fund" by reference to clause (a) of the Explanation to ... Summary
Equity oriented fund definition updated by reference to clause (a) Explanation to section 112A, effective April 2018.
Substitutes clause (5) of section 97 of the Finance (No.2) Act, 2004 to define "equity oriented fund" by reference to clause (a) of the Explanation to section 112A of the Income-tax Act, 1961, with effect from 1 April 2018, as corrected by the Finance Act, 2018 corrigendum.
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