Amendment of section 17

In the Principal Act, in section 17- (a) in sub-section (3), in the Explanation, for the words and figure "except those specified in paragraph 5 of the said Schedule”, the following shall be substituted, namely:- "except,- (i) the value of activities or transactions specified in paragraph 5 of the said Schedute; and (ii) the value of such activities or transactions as may be prescribed in respect of clause (a) of paragraph 8 of the said Schedule.”; (b) In sub-section (5), after clause (f), the following clause shall be inserted, namely:- "(fa) goods or services or both received by a taxable person, which are used or intended to be used for activities relating to his obligations under corporate social responsibility referred to in section 135 of the Companies Act, 2013;".