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        F. Acts / Amendment Acts

        Section 217 - Amendment of Act 23 of 2004.

        Finance Act, 2018
        Part XVI
        AMENDMENTS TO THE FINANCE (NO. 2) ACT, 2004

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        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.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                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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