https://www.taxtmi.com/acts?id=39352 Amendment expands the definition of equity oriented fund to include schemes of insurance companies comprising unit linked insurance policies where exemption under clause (10D) does not apply due to applicability of its fourth and fifth provisos, thereby bringing such schemes within the scope of tax on long term capital gains under section 112A. en-us Mon, 01 Feb 2021 16:49:01 +0530 Mon, 01 Feb 2021 16:49:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=39352 Amendment expands the definition of equity oriented fund to include schemes of insurance companies comprising unit linked insurance policies where exemption under clause (10D) does not apply due to applicability of its fourth and fifth provisos, thereby bringing such schemes within the scope of tax on long term capital gains under section 112A. Act-Rules Bills Mon, 01 Feb 2021 16:49:01 +0530 https://www.taxtmi.com/acts?id=39352