Tax personhood expanded: associations and authorities treated as taxpayers regardless of income objective, and receipt classification clarified. Amendment inserts a new sub-clause treating as income any sum referred to in the provision addressing certain receipts from business or profession, and adds an Explanation deeming an association of persons, body of individuals, local authority or artificial juridical person to be a 'person' for definitional purposes irrespective of its formation objective; it also broadens cross-references by including an additional specified tax provision in the list of covered provisions.