Exemption for renting residential dwelling to registered proprietors clarified when rental is personal and not on business account. Amendment inserts an explanation to the renting-of-residential-dwelling exemption: it covers renting to a registered person who is proprietor of a proprietorship concern where the proprietor rents in his personal capacity for use as his own residence and the renting is on his own account and not on account of the proprietorship concern; additionally, a specified entry in the notification is omitted and the amendment is effective from 1 January 2023.