Section 3
. The proviso ins. by Act 1 of 2018, s. 63 (w.e.f. 9-2-2018).
3 . The proviso ins. by Act 1 of 2018, s. 63 (w.e.f. 9-2-2018).
Provided also that nothing in this sub-section shall apply to any transactions entered into by the company in its ordinary course of business other than transactions which are not on an arm's length basis: