- In section 111A of the Income-tax Act, in sub-section (1), with effect from the 1st day of April, 2015,-(A)after the words "unit of an equity oriented fund", the words "or a unit of a business trust" shall be inserted;(B)after the proviso, the following proviso shall be inserted, namely:-"Provided further that the provisions of this sub-section shall not apply in respect of any income arising from transfer of units of a business trust which were acquired by the assessee in consideration of a transfer as referred to in clause (xvii) of section 47.".
