Tax withholding scope extended to bonds or shares of public sector companies sold by the government, affecting section 115AC. Amendment expands the scope of the withholding provision in section 115AC by inserting language to expressly cover income arising on bonds or shares of a public sector company sold by the Government, clarifying that receipts from such government sales fall within the specified withholding regime; the change takes effect from the 1st day of October, 1996.