Amendment to section 194-IB adds section 206AB reference, tightening withholding obligations under income tax. Amendment to section 194-IB replaces the words, figures and letters referring to section 206AA in sub-section (4) with a combined reference to section 206AA or section 206AB, effective from the first day of July, 2021, thereby extending the statutory cross-reference applicable to withholding under section 194-IB.