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    <title>Amendment of section 101</title>
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    <description>The amendment adds initial offer alongside initial public offer and substitutes the terminal phrase to cover, during the financial year, sales to a mutual fund or sales of unlisted shares or unlisted business trust units made under an initial public offer or initial offer, in respect of which a lead merchant banker is appointed.</description>
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      <description>The amendment adds initial offer alongside initial public offer and substitutes the terminal phrase to cover, during the financial year, sales to a mutual fund or sales of unlisted shares or unlisted business trust units made under an initial public offer or initial offer, in respect of which a lead merchant banker is appointed.</description>
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