Amendment of Section 172
In section 172 of the Income-tax Act, with effect from the 1st day of June, 1975, -
(a) in sub-section (1), the words, "unless the Income-tax Officer is satisfied that there is an agent of the non-resident from whom the tax will be recoverable under the other provisions of this Act" shall be omitted;
(b) in sub-section (2), for the words "one-sixth", the words "seven and a half per cent." shall be substituted.