Tax deduction at source on rent expands to include individual and HUF payers, with limited compliance and timing rules. The amendment broadens gross-basis tax on dividend income above the threshold to include all resident assessees except domestic companies and specified entities, effective from the stated assessment year. Separately, a new provision requires individuals and HUF payers not subject to tax audit to deduct tax at source on rent exceeding the monthly limit by a fixed proportion at the time of credit or payment for the last month of the year or tenancy, exempts the payer from obtaining a tax deduction account number, limits deduction frequency to once per year, and caps deduction where higher withholding rules apply.