Withholding under section 206AB excludes non residents without permanent establishments and notified non filers; adds 194BA.

Amendment adds 194BA to the specified payments in section 206AB(1) and substitutes the proviso in section 206AB(3) to exclude (i) non residents without a permanent establishment in India and (ii) persons not required to furnish an income tax return for the relevant assessment year who are notified by the Central Government in the Official Gazette.

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