{"act":{"id":"finance-act-2012","short_title":"The Finance Act, 2012","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2012-2013.","act_number":null,"act_year":2012,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":121,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2012/"},"unit":"section","section":{"number":"45","heading":"Amendment of section 115BBA","text":"Amendment of section 115BBA. 45. 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. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 115BBA.</b></p><p><b>45.</b> In section 115BBA of the Income-tax Act, with effect from the 1st day of April, 2013,—</p><p>(<i>a</i>) in sub-section (1)<i>,</i>—</p><p>(<i>i</i>) in clause (<i>b</i>), the word \"; or\" shall be inserted at the end;</p><p>(<i>ii</i>) after clause (<i>b</i>)<i>, </i>and before the words \"the income-tax payable by the assessee\", the following clause shall be inserted, namely:—</p><p>\"(<i>c</i>) 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,\";</p><p>(<i>iii</i>) for the words, brackets and letters \"clause (<i>a</i>) or clause (<i>b</i>)\", wherever they occur, the words, brackets and letters \"clause (<i>a</i>) or clause (<i>b</i>) or clause (<i>c</i>)\" shall respectively be substituted;</p><p>(<i>iv</i>) in clause (<i>i</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;</p><p>(<i>b</i>) in sub-section (2)<i>, </i>in clause (<i>a</i>), for the words, brackets and letters \"clause (<i>a</i>) or clause (<i>b</i>)\", the words, brackets and letters \"clause (<i>a</i>) or clause (<i>b</i>) or clause (<i>c</i>)\" shall be substituted.</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":190,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2012/section/45/","note":null,"source_note":"Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}