Non-deduction of tax at source: amendment extends nil-tax declaration relief to an additional withholding category under the non-deduction framework.

Amendment expands the non-deduction-at-source rule by adding the newly referenced withholding category to the subsections that permit no deduction where the payee furnishes a written duplicate declaration in the prescribed form and manner that tax on estimated total income will be nil, applying the existing declaration and verification requirements to the newly included category.

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