In section 141 of the principal Act, in sub-section (3), for clause (i), the following clause shall be substituted, namely:—

'(i) a person who, directly or indirectly, renders any service referred to in section 144 to the company or its holding company or its subsidiary company.

Explanation.—For the purposes of this clause, the term "directly or indirectly " shall have the meaning assigned to it in the Explanation to section 144.’.