Withholding tax on non resident bond and GDR income made mode neutral, widening the trigger for tax deduction at source. Amendment revises withholding for income payable to non residents from foreign currency bonds, Global Depository Receipts and related long term capital gains by substituting 'by any mode' for the prior list of payment instruments, allowing deduction at credit or payment irrespective of instrument, and omits the proviso, thereby broadening the mode neutral trigger for tax deduction at source.