Tax on non-resident entertainers expanded to cover performance income with a higher withholding rate and broader references. Insertion of an inclusion clause brings income received or receivable by non-resident entertainers from performances in India within the specified flat-rate tax provision; cross-references are revised to include this clause and the aggregate tax computation is adjusted to apply at a higher withholding rate for the enumerated categories of income.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax on non-resident entertainers expanded to cover performance income with a higher withholding rate and broader references.
Insertion of an inclusion clause brings income received or receivable by non-resident entertainers from performances in India within the specified flat-rate tax provision; cross-references are revised to include this clause and the aggregate tax computation is adjusted to apply at a higher withholding rate for the enumerated categories of income.
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