Exemption for residential rent clarified: limited to proprietors renting personal residence not on account of their business. Amendment narrows the exemption for renting of residential dwelling to situations where a registered person who is the proprietor of a proprietorship concern rents the dwelling in his personal capacity for use as his own residence, and where such renting is on his own account and not on account of the proprietorship concern; additionally, S. No. 23A and its related entries are omitted.