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    <title>Amendment of section 94</title>
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    <description>Amendment replaces clause (aa) of section 94(2) to authorize rules for the determination of the amount and value of taxable service, prescribing the manner of such determination and the circumstances and conditions under which an amount shall not be treated as consideration under section 67.</description>
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      <description>Amendment replaces clause (aa) of section 94(2) to authorize rules for the determination of the amount and value of taxable service, prescribing the manner of such determination and the circumstances and conditions under which an amount shall not be treated as consideration under section 67.</description>
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