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<h1>Exemption for renting residential dwelling clarified to cover proprietors renting personally and exclude proprietorship account rentals, other entry omitted.</h1> The exemption for renting of residential dwelling at S. No. 12 is clarified to cover rentals to a registered person who, though proprietor of a proprietorship concern, rents the dwelling in his personal capacity for use as his own residence and rents on his own account and not on account of the proprietorship concern; S. No. 23A is omitted.