TDS on nonresident unit income: expands issuer reference, allows any payment mode, and removes prior proviso.

The amendment revises sub-section (1) to substitute reference to the Unit Trust of India with the specified company referred to in the Explanation to clause (35) of section 10, broadens the trigger for deduction by replacing the enumerated payment modes with "by any mode," and omits the proviso that had prevented deduction for income credited or paid on or after a prior date; the amendment operates prospectively from the Bill's effective date.

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