(4)in the SCHEDULE,—(a)in serial number 5, in clause (f), the existing explanation shall be numbered as Explanation II and before the Explanation, as so numbered, the following Explanation shall be inserted, namely:—“Explanation I:—for the purpose of this serial number, service level agreement includes a contract between the service provider and a service receiver to deliver a service with a particular service quality in an agreed price and does not include any contract for purchase or delivery of goods or an employment contract.”;(b)in serial number 22A, for the entries against it in column (3), the following entries shall be substituted, namely:―“Two per cent of the market value of the immovable property of the transferor company, which is the subject matter of the conveyance or 0.6 per cent of the aggregate of the market value of the shares or other marketable securities which is the subject matter of the conveyance, issued or allotted in exchange or otherwise, and the amount of consideration paid for such amalgamation, whichever is higher.”.
