Withholding tax rate rule: section 195 deductions must use rates in section 115A or the applicable Finance Act. The amendment inserts 'association of persons' and bodies of individuals into clause (29C) and revises clause (37A) to specify that, for deduction under the withholding-tax provision, the applicable rate(s) are those in the special non-resident tax provision or the Finance Act of the relevant year, whichever applies.