(b)in sub-clause (ia),-(I)for the portion beginning with the words "any interest, commission or brokerage" and ending with the words and brackets "for carrying out any work (including supply of labour for carrying out any work)", the words "thirty per cent. of any sum payable to a resident" shall be substituted;(II)in the first proviso, after the words, brackets and figures "sub-section (1) of section 139,", the words "thirty per cent. of" shall be inserted.
