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<h1>Amendment in Section 9 exempts non-residents from Indian income tax for film shooting activities starting April 1, 1982.</h1> Section 9 of the Income-tax Act, 1961, was amended by the Taxation Laws (Amendment) Act, 1984, to include a new clause effective from April 1, 1982. This clause specifies that for non-residents, including individuals not citizens of India, firms without Indian citizen partners, or companies without Indian citizen shareholders, no income will be considered to accrue or arise in India from operations limited to shooting cinematograph films in India.