Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 117] [Entire Act] Union of India - Subsection Section 117(III) in Finance (No. 2) Act, 2014 (III)in the entry at Sl.No. 3, after the words "unit of an equity oriented fund", the words "or a unit of a business trust" shall be inserted.