# The Finance Act, 2014, Section 117: Amendment of Finance (No. 2) Act, 2004

- Act: The Finance Act, 2014 (Act 25 of 2014)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2014/section/117/

## Text

CHAPTER VI MISCELLANEOUS Amendment of Finance (No. 2) Act, 2004. 117. 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 they occur, 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 they occur, 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. © Copyright. Taxmann Publications Pvt. Ltd.

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