Amendment of section 37.

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....ct, 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 "expen....

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....nefit or perquisite, 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....