Tax on non-resident entertainers: performance income in India now subject to higher specified rate and wider scope. The amendment inserts a new clause to include income received or receivable by a non-resident entertainer from performance in India within the provision, adjusts cross-references to reflect the new clause, and increases the applicable tax rate on such incomes to the higher fixed rate; the change takes effect from 1 April 2013 and applies to the 2013-2014 assessment year and onwards.