Withholding tax scope expanded: amendment broadens Section 205 to include additional deduction-at-source provisions. Amendment expands the statutory withholding framework by modifying Section 205 to incorporate additional specified withholding provisions. The substitution inserts references to sections 194B and 194C alongside the existing reference to section 194A, broadening the catalogue of payments subject to the procedural and compliance mechanisms tied to Section 205 and extending related withholding obligations.