(2)Where the person responsible for paying any such sum chargeable under this Act [(other than salary)] [ Substituted by Act 32 of 2003, Section 80, for " (other than interest on securities and salary)" (w.e.f. 1.6.2003).] to a non-resident considers that the whole of such sum would not be income chargeable in the case of the recipient, he may make an application to the [Assessing Officer] [ Substituted by Act 4 of 1988, Section 2, for " Income-tax Officer" (w.e.f. 1.4.1988).] to determine, [by general or special order] [ Substituted by Act 26 of 1988, Section 39, for " in the prescribed manner" (w.r.e.f. 1.3.1988).], the appropriate proportion of such sum so chargeable, and upon such determination, tax shall be deducted under sub-section (1) only on that proportion of the sum which is so chargeable.[* * *] [ Omitted by Act 49 of 1991, Section 56 (w.e.f. 1.10.1991).]
