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Amendment of section 37.

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..... Act, in sub-section (1), after Explanation 2, the following Explanation shall be inserted, namely:- Explanation 3.- For the removal of doubts, it is hereby clarified that the expression expendi .....

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..... isite, in whatever form, to a person, whether or not carrying on a business or exercising a profession, and acceptance of such benefit or perquisite by such person is in violation of any law or rule o .....

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