# The Finance Act, 2012, Section 73: Amendment of section 194E

- Act: The Finance Act, 2012
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2012/section/73/

## Text

Amendment of section 194E. 73. In section 194E of the Income-tax Act, with effect from the 1st day of July, 2012,— (a) after the words and brackets "is payable to a non-resident sportsman (including an athlete)", the words "or an entertainer," shall be inserted; (b) for the words "ten per cent", the words "twenty per cent" shall be substituted. © Copyright. Taxmann Publications Pvt. Ltd.

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