Section 45 - Amendment of section 115BBA. - Finance Act, 2012

Amendment of section 115BBA. 045. 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 ) in clause ( i ), after the words "the income-tax payable by the assessee shall be the aggregate of ", 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.