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    <title>Amendment of Act 23 of 2004.</title>
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    <description>Substitutes clause (5) of section 97 of the Finance (No.2) Act, 2004 to define &quot;equity oriented fund&quot; by reference to clause (a) of the Explanation to section 112A of the Income-tax Act, 1961, with effect from 1 April 2018, as corrected by the Finance Act, 2018 corrigendum.</description>
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      <description>Substitutes clause (5) of section 97 of the Finance (No.2) Act, 2004 to define &quot;equity oriented fund&quot; by reference to clause (a) of the Explanation to section 112A of the Income-tax Act, 1961, with effect from 1 April 2018, as corrected by the Finance Act, 2018 corrigendum.</description>
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