(3)Without prejudice to the generality of the provisions of sub-sections (1) and (2),-(a)a donation or subscription or payment caused to be given by a company on its behalf or on its account to a person who, to its knowledge, is carrying on any activity which, at the time at which such donation or subscription or payment was given or made, can reasonably be regarded as likely to effect, public support for a political party shall also be deemed to be contribution of the amount of such donation, subscription or payment to such person for a political purpose;(b)the amount of expenditure incurred, directly or indirectly, by a company on advertisement in any publication (being a publication in the nature of a souvenir, brochure, tract, pamphlet or the like) by or on behalf of a political party or for its advantage shall also be deemed,-(i)where such publication is by or on behalf of a political party, to be a contribution of such amount to such political party, and(ii)where such publication is not by or on behalf of but for the advantage of a political party, to be a contribution for a political purpose to the person publishing it.
