Amendment of Finance (No. 2) Act, 2004

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....    (i) after clause (3), the following clause shall be inserted, namely:-           '(3A) "business trust" shall have the meaning assigned to it in clause (13A) of section 2 of the Income-tax Act, 1961;';           (ii) in clause (13), in sub-clause (a), after the words "unit of an equit....

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....p;     (i) after the words "equity share in a company", the words "or a unit of a business trust" shall be inserted;           (ii) in clause (b), after the word "share" at both the places where they occur, the words "or unit" shall be inserted;           (III) in the entry at Sl.No.....