Amendment status not verified — confirm the current text below against the official source.
In Section 2 of the principal Act, of Section 2 after clause ( 1), the following shall be of Assam Act . x1 x of 1967. inserted as cla se (I A), namd y:-- '' (IA) ''Business" includes - (i) any trade, comn:.er·ce or manufac- ture or any ad\ entnre or concern in the nature of trade, comrr.erce or manufacture, whether or not such tradt:, commerce, manufacture,adven- tu re or concern --is carried on with the motive to mal-e gain or profit and whether or not any gain or profit accrues from s·1ch trade, comrr.erce, manu- facture adventure or concern ; and (ii) any transaction with, or incidc:1 tal or such trade, commerce, adventure or concern ; in connection ancmary to, m <:.nufa. ctu re, ,, Assam Act X IX of