Clause 43 - Amendment of section 115BBA. - Finance Bill, 2012

Amendment of section 115BBA. 43. In section 115BBA of the Income-tax Act, with effect from the 1st day of April, 2013, (a) in sub-section (1), (i) in clause (b), the word ; or shall be inserted at the end; (ii) after clause (b), and before the words the income-tax payable by the assessee , the following clause shall be inserted, namely: (c) being an entertainer, who is not a citizen of India and is a non-resident, includes any income received or receivable from his performance in India, ; (iii) for the words, brackets and letters clause (a) or clause (b) , wherever they occur, the words, brackets and letters clause (a) or clause (b) or clause (c) shall respectively be substituted; (iv) after the words the income-tax payable by the assessee shall be the aggregate of , in clause (i), for the words ten per cent. , the words twenty per cent. shall be substituted; (b) in sub-section (2), in clause (a), for the words, brackets and letters clause (a) or clause (b) , the words, brackets and letters clause (a) or clause (b) or clause (c) shall be substituted.