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[Music] hello everyone my name is I welcome you all on behalf of jkesha classes to this inter cea May 2023 Amendment lecture in this lecture we will be covering amendments which have taken place from 1st May 2022 31st October 2022. there is a PDF link which is attached to this video please download that PDF and take a printout of that only thereafter start watching the video further I hope you have taken the print out of that PDF by stopping the video and then you are proceeding to watch further now basically from this PDF we will be covering the Amendments which can be marked in these pages and secondly whatever are the additional amendments we will write it in the notebook that is how we will be proceeding with the amendments so lets see the pages one by one first we will talk about exemption chapter where there have been various changes because lot of entries have been deleted and some entries have been modified firstly you will delete this hotel related exemption which was availab