https://www.taxtmi.com/acts?id=31986 Amendment substitutes clause (5) of section 97 of the Finance (No.2) Act, 2004 to define equity oriented fund as the fund referred to in clause (a) of the Explanation to the Income tax Act provision on capital gains, making the Finance Act's term a cross reference to the Income tax Act and aligning statutory terminology going forward. en-us Thu, 01 Feb 2018 18:33:51 +0530 Fri, 02 Feb 2018 18:36:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=31986 Amendment substitutes clause (5) of section 97 of the Finance (No.2) Act, 2004 to define equity oriented fund as the fund referred to in clause (a) of the Explanation to the Income tax Act provision on capital gains, making the Finance Act's term a cross reference to the Income tax Act and aligning statutory terminology going forward. Act-Rules Bills Thu, 01 Feb 2018 18:33:51 +0530 https://www.taxtmi.com/acts?id=31986