Deemed payment rule: joint owners receive proportionate credit when income from property, deposit, security, unit or share arises. The amendment broadens the payee category by substituting owner with owner, depositor or unit-holder for payment-credit purposes and replaces the proviso to provide that where property, deposit, security, unit or share is jointly owned by persons not constituting a partnership, payment is deemed made on behalf of each joint owner and credit is given to each in the proportion in which the related income is assessable as their income.