# The Finance Act, 2018, Section 217: Amendment of Act 23 of 2004

- Act: The Finance Act, 2018 (Act 13 of 2018)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2018/section/217/

## Text

PART XVI AMENDMENT TO THE FINANCE (NO.2) ACT, 2004 Amendment of Act 23 of 2004 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.'.

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.