Amendments to Income-tax Act: authorised person aligned with FEMA; supply of manpower added to 'work' for TDS. The clause amends the Income-tax Act's Chapter XIX-B interpretations by (1) defining the authorised person in the 'person responsible for paying' provision with the same meaning as in clause (c) of section 2 of the Foreign Exchange Management Act, 1999, for remittances to non-resident Indians, and (2) enlarging the definition of work to include the supply of manpower to a person working under that person's supervision, thereby subjecting such payments to tax deduction at source from 1 April 2026.