Withholding tax amendment to section 194LC extends deadline and adds rupee bond borrowing carve out for nonresident investments. Amendment modifies the withholding tax provision in section 194LC by substituting a later cutoff date in specified sub-clauses of sub-section (2)(i), changing 'and' to 'or' in the operative line, and inserting clause (ia) (deemed effective from the earlier fiscal date) to cover monies borrowed from outside India by way of issue of rupee denominated bonds issued before the revised cutoff date.