Amendment of Act 23 of 2004 :
Section – 217. In section 97 of the Finance (No.2) Act, 2004, for clause (5), with effect from the 1st day of April, 2018, the following clause shall be substituted, namely:—
‘(5) ”equity oriented fund” means a fund referred to in clause (a) of Explanation to section 112A of Income-tax Act, 1961.’.