Amendment of section 206C

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....uor for human consumption One per cent. (ii) Tendu leaves Five per cent. (iii) Timber obtained under a forest lease Two and one-half per cent. (iv) Timber obtained by any mode other than under a forest lease Two and one-half per cent. (v) Any other forest produce not being timber or tendu leaves Two and one-half per cent. (vi) Scrap One per cent.:"; (ii) for the proviso below the....

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....accordance with the provisions of this section as they stood immediately before the 1st day of June, 2003."; (b) after sub-section (1), the following sub-sections shall be inserted, namely:― "(1A) Notwithstanding anything contained in sub-section (1), no collection of tax shall be made in the case of a buyer, who is resident in India, if such buyer furnishes to the person responsible for....