Tax collection at source revised by removing certain subsections and redefining who is subject to collection obligations. The amendment removes sub-sections (1D) and (1E) from section 206C and eliminates all references to sub-section (1D) across the provision, deletes exclusionary words in provisos, and revises the Explanation after sub-section (11) by omitting a clause, inserting a new sub-clause defining persons under sub-section (1F) with specified exclusions, and substituting consolidated wording for prior cross-references.