https://www.taxtmi.com/acts?id=39722 Amendment expands clause (13) of section 97 to include sale, surrender or redemption of a unit of an equity oriented fund to an insurance company on maturity or partial withdrawal with respect to a unit linked insurance policy issued on or after 1 February 2021, and inserts clause (13A) defining unit linked insurance policy by reference to Explanation 3 of clause (10D) of section 10 of the Income-tax Act, 1961. en-us Tue, 30 Mar 2021 16:06:08 +0530 Tue, 30 Mar 2021 16:06:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=39722 Amendment expands clause (13) of section 97 to include sale, surrender or redemption of a unit of an equity oriented fund to an insurance company on maturity or partial withdrawal with respect to a unit linked insurance policy issued on or after 1 February 2021, and inserts clause (13A) defining unit linked insurance policy by reference to Explanation 3 of clause (10D) of section 10 of the Income-tax Act, 1961. Act-Rules F. Acts / Amendment Acts Tue, 30 Mar 2021 16:06:08 +0530 https://www.taxtmi.com/acts?id=39722