Amendment status not verified — confirm the current text below against the official source.
Inthe Principal Act, in section 17~ of section 17 (a) insub-section (3), in the Explanation, for the words and figure "except those specified in paragraph 5 of the said Schedule”, the following shall be substituted, namely:- "except,- (i) the value of activities or transactions specified in paragraph. 5 of the said Schedute; and (i)) the value of such activities or transactions as may be prescribed in respect of-ciause (a) of paragraph 8 of the said Schedule.”; (b} In sub-section (5), after clause (f), the following clause shall be inserted, namely:- . “{fa) goods or services or both received by a taxable person, which are used or intended to be used for activities relating to his obligations under corporate social responsibility referred to in section 135 of the Companies Act, 2013;". Amendment