Amendment of section 94
116. In section 94 of the 1994 Act, in sub-section (2), for clause (aa), the following clause shall be substituted, namely:-
‘(aa) determination of the amount and value of taxable service, the manner thereof, and the circumstances and conditions under which an amount shall not be a consideration, under section 67;’.
Notes on Clauses:
Clause 116 of the Bill seeks to amend section 94 of 1994 Act relating to power to make rules so as to substitute clause (aa) therein.