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of <h1>Amendment to Section 112: Definition of Unlisted Securities Expanded, Retroactive from April 1, 2013, per Finance Act 2017.</h1> Section 112 of the Income-tax Act was amended by the Finance Act, 2016. In sub-section (1), clause (c), sub-clause (iii), the term 'unlisted securities' was replaced with 'unlisted securities or shares of a company not being a company in which the public are substantially interested.' This amendment is retroactively effective from April 1, 2013, as per the Finance Act, 2017, which initially set the effective date as April 1, 2017.
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