Exemption for renting of residential dwelling clarified to cover proprietors renting in personal capacity for use as own residence. The amendment clarifies that the exemption for renting of residential dwelling applies where the registered person is the proprietor of a proprietorship concern and rents the residential 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; additionally, entry 23A and its related entries are omitted.
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Provisions expressly mentioned in the judgment/order text.
Exemption for renting of residential dwelling clarified to cover proprietors renting in personal capacity for use as own residence.
The amendment clarifies that the exemption for renting of residential dwelling applies where the registered person is the proprietor of a proprietorship concern and rents the residential 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; additionally, entry 23A and its related entries are omitted.
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