- In the Finance (No. 2) Act, 2004, (23 of 2004) in Chapter VII, with effect from the 1st day of October, 2014,-(A)in section 97,-(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" shall be inserted;(B)in section 98, in the Table, in column (2),-(I)in the entry at Sl. No. 1,-(i)after the words "equity share in a company", the words "or a unit of a business trust" shall be inserted;(ii)in clause (b), after the word "share" at both the places where it occurs, the words "or unit" shall be inserted;(II)in the entry at Sl.No. 2,-(i)after the words "equity share in a company", the words "or a unit of a business trust" shall be inserted;(ii)in clause (b), after the word "share" at both the places where it occurs, the words "or unit" shall be inserted;(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.
