Section 73 - Amendment of section 194E. - Finance Act, 2012

Amendment of section 194E. 073 . 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.