Sir, the WHT of 20K and 25K for Filer and Non-Filer is intact. Only the Non-filers are required to pay an additional amount of WHT @ 3% of the invoice price of the car leased thru any leasing company, besides paying the 25K Advance Tax. If the non-filer buys the car on cash, then only the 25K WHT is required to be paid.
It is pertinent to mention here that responsibility for collecting the WHT of 20K and 25K lies with the car manufacturer where as responsibility for collecting the additional WHT @ 3% of invoice price rests with the leasing company. So, both are different taxes.