https://www.taxtmi.com/acts?id=15993 The amendment excludes interest subject to separate withholding regimes from the general subsection(1) withholding rate, clarifies that the duty to deduct applies to all payers to residents and non-residents regardless of any presence in the country and declares that clarification retrospective, and establishes a Board-notified procedure requiring certain payers to apply to the Assessing Officer to determine the proportion of a sum chargeable, with tax deducted on that determined proportion. en-us Fri, 16 Mar 2012 16:43:30 +0530 Fri, 16 Mar 2012 17:40:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=15993 The amendment excludes interest subject to separate withholding regimes from the general subsection(1) withholding rate, clarifies that the duty to deduct applies to all payers to residents and non-residents regardless of any presence in the country and declares that clarification retrospective, and establishes a Board-notified procedure requiring certain payers to apply to the Assessing Officer to determine the proportion of a sum chargeable, with tax deducted on that determined proportion. Act-Rules Bills Fri, 16 Mar 2012 16:43:30 +0530 https://www.taxtmi.com/acts?id=15993