Amendment of Finance (No. 2) Act, 2004

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Full Text of the Document

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....bsp; (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 (43 of 1961);';      (ii) in clause (13), in sub-clause (a), after the words "unit of an equity oriented fund", the words "or a unit of a business trust" s....