In section 98 of the Principal Act, in the Table, after serial number 5 and the entries relating thereto, the following shall be inserted, namely:-"5A. Sale or surrender or redemption of a unit of {0.001] Seller" an equity oriented fund to an insurance company, per cent. on maturity or partial withdrawal, with respect to unit linked insurance policy issued by such insurance company on or after the first day of "3'.f February, 2021.".
