Tax Deduction at Source: proviso in withholding rule for interest payments removed, changing TDS treatment under the statute. The amendment removes the proviso in sub section (3), clause (i) of section 194A, deleting the portion beginning 'the provisions of this clause' and ending 'have been substituted and', thereby eliminating that proviso's legal effect; the change takes effect from the first day of June, 2001 and alters the withholding framework for interest payments.