No Tax Deduction on Rent: prescribed verified declarations permit receipt of rent without tax deduction under the amended provision. The amendment adds rent payments to the no-deduction regime by inserting a reference to the rent withholding provision into sub sections (1A) and (1C) of section 197A, so that persons who furnish the prescribed duplicate written declaration, verified in the prescribed manner, may receive rent without deduction of tax; effective from 1 June 2016.