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    <title>Amendment of section 196C</title>
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    <description>Amendment to section 196C substitutes the phrase &quot;bonds or shares&quot; with &quot;bonds or Global Depository Receipts&quot; at both occurrences, thereby extending the textual scope of the withholding provision to expressly cover Global Depository Receipts alongside bonds; the substitution operates from the statute&#039;s stated commencement date and is limited to this textual change.</description>
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      <description>Amendment to section 196C substitutes the phrase &quot;bonds or shares&quot; with &quot;bonds or Global Depository Receipts&quot; at both occurrences, thereby extending the textual scope of the withholding provision to expressly cover Global Depository Receipts alongside bonds; the substitution operates from the statute&#039;s stated commencement date and is limited to this textual change.</description>
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