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of <h1>Finance Act 2015 amends Section 94 of 1994 Act, revising taxable service valuation under Section 67.</h1> Section 94 of the 1994 Act has been amended by the Finance Act, 2015. In sub-section (2), clause (aa) is replaced to specify the determination of the amount and value of taxable service. It outlines the manner, circumstances, and conditions under which an amount is not considered a consideration, as per section 67.
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