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    <description>The notification amends SRO-12 (8 July 2017) by inserting an explanation to S. No. 12 that the exemption covers renting of residential dwelling to a registered person who is a proprietor renting in his or her personal capacity and not on account of the proprietorship concern; it also omits S. No. 23A and related entries, with the amendment taking effect from 1 January 2023.</description>
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