TypeBare Act JurisdictionCentral Government Enacted2003

Finance Act, 2003 Section 57

Amendment of Section 115s

Section Text


In section 115-S of the Income-tax Act, for the words "Unit Trust of India or a Mutual Fund and the Unit Trust of India", the words, brackets, letter and figures "specified company as referred to in clause (h) of section 2 of the Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002(58 of 2002) or a Mutual Fund and the specified company" shall be substituted.