Exemption for renting residential dwelling to proprietor limited to personal capacity rentals, not where rented on account of the business. The notification inserts an explanation limiting the exemption for renting of residential dwelling to cases where a registered person who is a proprietor rents the dwelling in his personal capacity for use as his own residence and where such renting is on his own account and not that of the proprietorship concern; S. No. 23A and related entries are omitted. The amendment takes effect from 01st January, 2023.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption for renting residential dwelling to proprietor limited to personal capacity rentals, not where rented on account of the business.
The notification inserts an explanation limiting the exemption for renting of residential dwelling to cases where a registered person who is a proprietor rents the dwelling in his personal capacity for use as his own residence and where such renting is on his own account and not that of the proprietorship concern; S. No. 23A and related entries are omitted. The amendment takes effect from 01st January, 2023.
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