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    <title>Amendment of section 196A</title>
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    <description>The amendment substitutes the words &quot;twenty-five per cent.&quot; with &quot;twenty per cent.&quot; in sub-section (2) of the provision, thereby reducing the rate at which tax is to be deducted at source for the specified category of payments and imposing the revised withholding obligation on payers from the enactment&#039;s stated commencement date.</description>
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      <description>The amendment substitutes the words &quot;twenty-five per cent.&quot; with &quot;twenty per cent.&quot; in sub-section (2) of the provision, thereby reducing the rate at which tax is to be deducted at source for the specified category of payments and imposing the revised withholding obligation on payers from the enactment&#039;s stated commencement date.</description>
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