Business trust definition updated to remove mandatory stock exchange listing requirement, altering eligibility and tax treatment going forward. The Bill removes the listing-on-stock-exchange requirement from the business trust definition in clause (13A) of section 2, and adds sub-clause (hh) to Explanation 1 of clause (i) of clause (42A) to provide that units in a segregated portfolio shall include the period for which the original units in the main portfolio were held by the assessee when determining whether a capital asset is a short term capital asset.