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<h1>Amendments to Section 10 of Income-tax Act: New Film Exemption for Non-Residents, Revised Superannuation Clause</h1> Section 10 of the Income-tax Act, 1961, has been amended by the Taxation Laws (Amendment) Act, 1984. A new clause (5A) exempts remuneration received by non-resident individuals, who are not Indian citizens, for services related to shooting a film in India. Clause (10AA) is revised to include the phrase 'whether on superannuation' effective from April 1, 1978. Clause (13A) now includes an explanation clarifying that the clause does not apply if the residential accommodation is owned by the assessee or if no rent expenditure has been incurred, effective from April 1, 1976.