Section 109 - Amendment of section 66D - Finance Act, 2015

Amendment of section 66D 109. In section 66D of the 1994 Act, with effect from such date as the Central Government may, by notification in the Official Gazette, appoint,- (1) in clause (a), in sub-clause (iv), for the words support services , the words any service shall be substituted; (2) for clause (f), the following clause shall be substituted, namely:- (f) services by way of carrying out any process amounting to manufacture or production of goods excluding alcoholic liquor for human consumption; ; (3) in clause (i), the following Explanation shall be inserted, namely:- Explanation.- For the purposes of this clause, the expression betting, gambling or lottery shall not include the activity specified in Explanation 2 to clause (44) of section 65B; ; (4) clause (j) shall be omitted.