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<h1>Finance Bill 2018 amends section 97 to redefine 'equity oriented fund' under section 112A of Income-tax Act 1961.</h1> Clause 214 of the Finance Bill, 2018 proposes an amendment to section 97 of the Finance (No.2) Act, 2004. This amendment redefines 'equity oriented fund' to align with the definition provided in clause (a) of the Explanation to section 112A of the Income-tax Act, 1961. The change is set to be effective from April 1, 2018, and aims to update the definition within the context of taxation regulations.