TMI BlogConsequential amendmentsX X X X Extracts X X X X X X X X Extracts X X X X ..... , for the proviso, the following proviso shall be substituted, namely :- "Provided that nothing contained in this clause shall apply to any property forming part of any business, not being a business, - (a) the income whereof qualifies for deduction under section 80F of the Income-tax Act; or (b) a business carried on by an institution, fund or trust referred to in clause (22) or clause (22A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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