(b)[ "equity oriented fund" means a fund referred to in clause (a) of the Explanation to section 112A and the Unit Scheme, 1964 made by the Unit Trust of India;] [Substituted by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.](i)the Unit Scheme, 1964 made by the Unit Trust of India; and(ii)such fund where the investable funds are invested by way of equity shares in domestic companies to the extent of more than [sixty-five per cent.] [ Substituted by Act 21 of 2006, Section 27, for " fifty per cent." (w.e.f. 1.6.2006).] of the total proceeds of such fund:
