Amendment of Finance (No. 2) Act, 2004 (Act 23 of 2004)

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....; in section 97,-                 (i)  after clause (5), the following clauses shall be inserted, namely:-                '(5A) "initial public offer" has the meaning assigned to it in clause (p) of sub-regulation (1) of regulation 2 of the....

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....nbsp;           "(aa) sale of unlisted equity shares by any holder of such shares under an offer for sale to the public included in an initial public offer and where such shares are subsequently listed on a recognised stock exchange; or";            (b) in section 98, in the Table,-  &nbs....

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....;    1. 2. 3. 4.   "6. Sale of unlisted equity shares under an offer for sale referred to in sub-clause (aa) of clause (13) of section 97. 0.2 per cent Seller"       (c)  in section 100,-            (i)  after sub-section (2), the following sub-section shall be in....