Amendment of section 28.

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.... of April, 2017,- (A) in sub-clause (a), after the words "any business", the words "or profession" shall be inserted; (B) in the proviso, in clause (i), after the words "any business", the words "or....

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....ess income for business entities. It is proposed to amend the said clause so as to provide that any sum received or receivable, in cash or kind, under an agreement, for not carrying out any activity ....