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<h1>Finance Bill 2012 amends Section 115BBA: Non-resident entertainers taxed at 20% from April 2013.</h1> Clause 43 of the Finance Bill, 2012 proposes amendments to section 115BBA of the Income-tax Act, effective from April 1, 2013. The amendment introduces a new clause to include income received by non-resident entertainers performing in India, alongside existing provisions for non-resident sportsmen and sports associations. Furthermore, the tax rate on such income is increased from ten percent to twenty percent. These changes apply from the assessment year 2013-2014 onwards.