Amendment of section 195.

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..... to determine in such manner, as may be prescribed shall be substituted; (b) in sub-section (7), for the words to the Assessing Officer to determine, by general or special order , the words in such form and manner to the Assessing Officer, to determine in such manner, as may be prescribed shall be substituted. - Clause 47 of the Bill seeks to amend section 195 of the Incometax Act relating to other .....

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..... persons or cases, where the person responsible for paying to a non-resident, not being a company, or to a foreign company, any sum, whether or not chargeable under the provisions of this Act, shall make an application to the Assessing Officer to determine, by general or special order, the appropriate proportion of sum chargeable to tax. It is proposed to amend the said sub-section so as to empower .....

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