Certificate for lower deduction: eligibility expanded to cover sums subject to the newly inserted withholding provision, permitting lower tax deduction. The amendment inserts the figures and letters for section 194LBA into subsection (1) of the provision governing a certificate for deduction at lower rate, so that sums on which tax is deductible under that withholding provision are eligible to obtain a certificate authorising deduction at a lower rate. The amendment is to take effect from 1st April, 2023.