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    <title>Amendment of Section 43</title>
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    <description>The amendment narrows the meaning of business or profession by expressly excluding tea bushes and livestock from that expression and makes that exclusion retrospective, so that tea bushes and livestock are not treated as activities falling within the business or profession concept for income-tax purposes.</description>
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    <pubDate>Fri, 31 Jan 2025 14:16:55 +0530</pubDate>
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      <description>The amendment narrows the meaning of business or profession by expressly excluding tea bushes and livestock from that expression and makes that exclusion retrospective, so that tea bushes and livestock are not treated as activities falling within the business or profession concept for income-tax purposes.</description>
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      <pubDate>Fri, 31 Jan 2025 14:16:55 +0530</pubDate>
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