Amendment of section 195.

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..... rds in such form and manner to the Assessing Officer, 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. - .....

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..... ropriate proportion of such sum chargeable. Sub-section ( 7 ) of the said section empowers the Board to specify a class of 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 gene .....

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