https://www.taxtmi.com/acts?id=6716 Defines the scheme's core terms: assessee includes individuals, Hindu undivided families, and specified husband and wife associations; investment means acquisition of Units of the Unit Trust or a Mutual Fund under a scheme plan; "plan" is any plan under the scheme; "Mutual Fund" and "Unit Trust" are identified by reference to the tax provision and the Unit Trust repeal legislation; undefined terms adopt meanings from the Income tax statute; "year" is now defined to commence from the date of allotment or holding of units. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 02 Sep 2019 16:36:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6716 Defines the scheme's core terms: assessee includes individuals, Hindu undivided families, and specified husband and wife associations; investment means acquisition of Units of the Unit Trust or a Mutual Fund under a scheme plan; "plan" is any plan under the scheme; "Mutual Fund" and "Unit Trust" are identified by reference to the tax provision and the Unit Trust repeal legislation; undefined terms adopt meanings from the Income tax statute; "year" is now defined to commence from the date of allotment or holding of units. Act-Rules Direct Taxes Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6716