2. Definitions,-

In this Act, unless the subject or context otherwise requires,-

(6) "business" includes -

(i) any trade, commerce or manufacture; or

(ii) any adventure or concern in the nature of trade, commerce or manufacture;

whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit, and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure or concern ; or

(iii) any transaction in connection with or incidental to or ancillary to such trade, commerce, manufacture, adventure or concern; or

(iv) any transaction in connection with or incidental or ancillary to the commencement or closure of such business; or

(v) any occasional transaction in the nature of such trade, commerce, manufacture, adventure or concern whether or not there is volume, frequency, continuity or regularity of such transaction;