withholding tax sec 153 on payment to proprietor

[accounty]

Sub section (9) of section 153 of income tax ordinance define what is mean by prescribed person or from what sort of payment withholding tax against section 153 will be deducted.

The proprietor or individual business person is not listed there, is the payment to an individual business person or proprietor is exempt from deducting withholding tax against section 153.

Can any body help please.