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<h1>Withholding tax scope expanded to include an additional referenced section, extending coverage of existing withholding provisions.</h1> The amendment replaces the phrase 'and section 196B' with ', section 196B and section 196C' in sections 198, 199, 200, 202, 203, 203A and 205, thereby extending the scope of the withholding provisions to include section 196C by textual substitution.