Amendment of section 37

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Full Text of the Document

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....r the removal of doubts, it is hereby declared that for the purposes of sub-section (1), any expenditure incurred by an assessee on the activities relating to corporate social responsibility referred to in section 135 of the Companies Act, 2013[18 of 2013] shall not be deemed to be an expenditure incurred by the assessee for the purposes of the business or profession.". - Clause 13 of the Bill ....