(3)The provisions of section 203A shall not apply to a person required to deduct tax in accordance with the provisions of this section.Explanation. - For the purposes of this section,-(a)"agricultural land" means agricultural land in India, not being a land situate in any area referred to in items (a) and (b) of sub-clause (iii) of clause (14) of section 2;(b)"immovable property" means any land (other than agricultural land) or any building or part of a building.'.
