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    <title>Amendment of section 194.</title>
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    <description>Amendment expands dividend withholding to payments by any mode and prescribes deduction at the rate of ten per cent.; the first proviso is amended to cover payment by any mode other than cash and to raise the monetary threshold for exemption, and the third proviso is omitted.</description>
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      <description>Amendment expands dividend withholding to payments by any mode and prescribes deduction at the rate of ten per cent.; the first proviso is amended to cover payment by any mode other than cash and to raise the monetary threshold for exemption, and the third proviso is omitted.</description>
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