Section 5(23FD)(c) in Finance (No. 2) Act, 2014

[Cites 0, Cited by 0] [Section 5(23FD)] [Section 5] [Entire Act]

Union of India - Subsection

Section 5(23FD)(c) in Finance (No. 2) Act, 2014

(c)in clause (38),-

(i)after the words "unit of an equity oriented fund", the words "or a unit of a business trust" shall be inserted;

(ii)after the proviso but before the Explanation, the following proviso shall be inserted, namely:-