Tax exemption for foreign film crew remuneration: non-resident individuals' pay exempt when in India solely for shooting. A new clause (5A) to section 10 exempts remuneration paid to a non-citizen non-resident who comes to India solely to render services for shooting a cinematograph film. Clause (10AA) is amended by substituting 'whether on superannuation' for 'on superannuation', and an Explanation to clause (13A) clarifies that that clause does not apply where the residential accommodation is owned by the assessee or where no rent has actually been paid.
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Tax exemption for foreign film crew remuneration: non-resident individuals' pay exempt when in India solely for shooting.
A new clause (5A) to section 10 exempts remuneration paid to a non-citizen non-resident who comes to India solely to render services for shooting a cinematograph film. Clause (10AA) is amended by substituting "whether on superannuation" for "on superannuation", and an Explanation to clause (13A) clarifies that that clause does not apply where the residential accommodation is owned by the assessee or where no rent has actually been paid.
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