Amendment to section 194A removes an approval requirement and deletes clause (ii), altering TDS withholding rules.

Amendment to section 194A modifies sub section (3) effective 1 April 2000 by omitting from clause (i) proviso the words referencing Central Government approval for clause (viii) of sub section (1) of section 36, and by omitting clause (ii) of sub section (3), thereby removing the approval-based qualification and the separate subordinate clause from the withholding tax provision.

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