Amendment of section 195.

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....owing sub-section shall be substituted with effect from the 1st day of June, 2015, namely:- "(6) The person responsible for paying to a non-resident, (not being a company), or to a foreign company, a....

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....b-section (1) shall furnish the information relating to payment of any sum in such form and manner as may be prescribed by the Board. It is proposed to substitute sub-section (6) of the aforesaid sec....