Withholding tax scope expanded by inserting sections 194EE-194H into section 204, effective October 1, 1991. Amendment expands withholding obligations by inserting references to sections 194EE, 194F, 194G and 194H into the opening portion of section 204 of the Income-tax Act, effective from 1 October 1991, thereby aligning cross references in the withholding framework.