Amendment of section 195.

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..... n 194LC) shall be substituted; (ii) the Explanation shall be numbered as Explanation 1 thereof, and after Explanation 1 as so numbered, the following Explanation shall be inserted and shall be deemed to have been inserted with effect from the 1 st day of April, 1962, namely: Explanation 2. For the removal of doubts, it is hereby clarified that the obligation to .....

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..... o 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, and upon such determination, tax shall be deducted under sub-section (1) on that proportion of the sum which is so chargeable. .....

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..... he non-resident person has a residence or place of business or business connection in India or any other presence in any manner whatsoever in India. This amendment will take effect retrospectively from 1st April, 1962 and will, accordingly, apply in relation to assessment year 1962-1963 and subsequent assessment years. It is also proposed to insert a new sub-section (7) in the aforesaid sect .....

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