Dividend taxation: all dividend income to be subject to the special tax regime and withholding-based non-filing rules. The amendment removes the prior exclusion so that all dividend income of a non-resident (other than a company) or a foreign company is brought within the special tax regime; it also expands the non-filing condition to include incomes consisting solely of dividends, interest, royalty or fees for technical services and requires tax to be deducted at source under Part B of the withholding provisions at rates not less than those specified for the relevant income categories.