(5)Notwithstanding anything contained in any other provisions of this Act, where any person located in a notified jurisdictional area is entitled to receive any sum or income or amount on which tax is deductible under Chapter XVII-B, the tax shall be deducted at the highest of the following rates, namely:—(a)at the rate or rates in force;(b)at the rate specified in the relevant provisions of this Act;(c)at the rate of thirty per cent.
