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of <h1>Finance Act 2015 Amends Section 101: Expands Scope to Include Initial Offers and Unlisted Shares Sales.</h1> Section 101 of the Finance (No.2) Act, 2004, is amended by the Finance Act, 2015. The amendment includes inserting the words 'or an initial offer' after 'an initial public offer' in sub-section (1). Additionally, the phrase at the end of the sub-section is revised to include the sale of unlisted shares under an initial public offer or unlisted units of a business trust under an initial offer, in addition to the sale of units to a Mutual Fund, for which a lead merchant banker is appointed during the financial year.
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