Business trust inclusion in withholding rules: special purpose vehicle payments and notified persons now covered under the proviso. The Finance Act inserts clauses (d) and (e) in the second proviso of section 194 to include a business trust where payment is made by a special purpose vehicle referred to in the Explanation to the relevant exemption clause, and to permit addition of any person notified by the Central Government; both clauses are deemed effective from the stated operative date.