Section 4 - Amendment of section 10 - Taxation Laws (Amendment) Act, 1984

4. Amendment of section 10. In section 10 of the Income-tax Act,- (a) after clause (5), the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1982, namely: (5A) in the case of an individual who is not a citizen of India and is a non-resident, who comes to India solely in connection with the shooting of a cinematograph film in India by the individual, firm or company referred to in clause (d) of the Explanation to clause (i) of sub-section (1) of section 9, any remuneration received by him for rendering any service in connection with such shooting; ; (b) In clause (10AA), for the words on superannuation , wherever they occur, the words whether on superannuation shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 1978; (c) in clause (13A), the following Explanation shall be inserted and shall be deemed to have been inserted with effect from the 1 st day of April, 1976, namely: Explanation. For the removal of doubts, it is hereby declared that nothing contained in this clause shall apply in a case where (a) the residential accommodation occupied by the assessee is owned by him; or (b) the assessee has not actually incurred expenditure on payment of rent (by whatever name called) in respect the residential accommodation occupied by him; .