Tax deduction at source: withholding obligation clarified to apply to all payers to non-residents; Board may seek AO determination.

The amendment excludes interest subject to separate withholding regimes from the general subsection(1) withholding rate, clarifies that the duty to deduct applies to all payers to residents and non-residents regardless of any presence in the country and declares that clarification retrospective, and establishes a Board-notified procedure requiring certain payers to apply to the Assessing Officer to determine the proportion of a sum chargeable, with tax deducted on that determined proportion.

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