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    <title>Amendment of section 28.</title>
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    <description>Any income from letting out of a residential house or part thereof by the owner is excluded from the head Profits and Gains of Business or Profession and shall be chargeable under the head Income from House Property, by way of an Explanation inserted in section 28 of the Income-tax Act, effective as specified in the Bill and applying to the relevant assessment year and subsequent years.</description>
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      <description>Any income from letting out of a residential house or part thereof by the owner is excluded from the head Profits and Gains of Business or Profession and shall be chargeable under the head Income from House Property, by way of an Explanation inserted in section 28 of the Income-tax Act, effective as specified in the Bill and applying to the relevant assessment year and subsequent years.</description>
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