Certificate for deduction at lower rate extended to payments subject to new e commerce withholding provision.

The amendment expands eligibility for a certificate for deduction at lower rate by substituting the references in section 197(1) to include sums on which tax is required to be deducted under the new e commerce withholding provision, thereby making those payments eligible for a lower withholding certificate, with the change effective from the beginning of the stated fiscal year.

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