Withholding tax scope narrowed to exclude cases under subsection (1A) of section 192, changing section 195A's applicability. The text 'Where, under an agreement' in the withholding provision is replaced by 'In a case other than that referred to in sub section (1A) of section 192, where under an agreement,' thereby excluding from the provision cases dealt with under the specified payroll withholding subsection, with effect from the first day of June, 2002.