(1)in section 2,—(i)in clause (e), after the words “chargeable on vehicles” the words “or the sale amount shown in the homologation uploaded by the manufacturer in the Parivahan portal administered by the Ministry of Road Transport and Highways, whichever is higher” shall be inserted;(ii)after the first proviso, the following proviso shall be inserted, namely:—“Provided further that the tax collection at source (TCS), which is a part of income tax payment, specified if any, in the purchase invoice shall not be included in the purchase value”;(iii)in the third proviso, for the word “further” the word “also” shall be substituted.
