Exemptions under this section +

1. The persons mentioned in Table 1 of clause (66) of Part I of the Second Schedule as recipients of payment. Provided that such persons shall continue to perform functions as withholding and collecting agent under the aforesaid provisions.
2. Exemption from withholding tax under section 236 on donation made through SMS to Prime Minister's Flood Relief Fund, 2022 with effect on and from 5th August 2022 (clause 122)