Section 21: Section 120 of the Income Tax Act, 2000 is amended by–

(a) the deletion of the words “and in the Sixth Schedule” in subsection (1) (b) the insertion of the following new paragraph immediately after paragraph (d) of subsection (3) – “( e) where rent is paid directly to an agent of the landlord, the tenant shall withhold the tax regardless of the residence status of the landlord.”