https://www.taxtmi.com/acts?id=18884 An amendment adopts the Income-tax Act meaning of business trust into the Act's definitions and expressly adds "or a unit of a business trust" wherever equity shares or units of equity oriented funds are referenced in the Act's Table, and expands references from "share" to "share or unit" to align treatment of business trust units with that of equity shares and fund units. en-us Mon, 11 Aug 2014 18:45:43 +0530 Wed, 10 May 2017 15:32:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18884 An amendment adopts the Income-tax Act meaning of business trust into the Act's definitions and expressly adds "or a unit of a business trust" wherever equity shares or units of equity oriented funds are referenced in the Act's Table, and expands references from "share" to "share or unit" to align treatment of business trust units with that of equity shares and fund units. Act-Rules F. Acts / Amendment Acts Mon, 11 Aug 2014 18:45:43 +0530 https://www.taxtmi.com/acts?id=18884