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    <title>Amendment of section 37</title>
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    <description>The Bill inserts a new Explanation in the general expenditure provision to declare that expenditure on corporate social responsibility activities shall not be deemed to be expenditure incurred for the purposes of the business or profession and therefore is not allowable in computing income under the head for profits and gains of business or profession.</description>
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      <description>The Bill inserts a new Explanation in the general expenditure provision to declare that expenditure on corporate social responsibility activities shall not be deemed to be expenditure incurred for the purposes of the business or profession and therefore is not allowable in computing income under the head for profits and gains of business or profession.</description>
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