Non-deduction of tax at source: amendment extends nil-tax declaration relief to an additional withholding category under the non-deduction framework. Amendment expands the non-deduction-at-source rule by adding the newly referenced withholding category to the subsections that permit no deduction where the payee furnishes a written duplicate declaration in the prescribed form and manner that tax on estimated total income will be nil, applying the existing declaration and verification requirements to the newly included category.