Business trust recognition: units of business trusts treated like equity shares and fund units under amended provisions. An amendment adopts the Income-tax Act meaning of business trust into the Act's definitions and expressly adds 'or a unit of a business trust' wherever equity shares or units of equity oriented funds are referenced in the Act's Table, and expands references from 'share' to 'share or unit' to align treatment of business trust units with that of equity shares and fund units.