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    <title>Amendment of section 194E.</title>
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    <description>Amendment expands section 194E to include non-resident entertainers alongside non-resident sportsmen and associations for income under section 115BBA, requires the payer to deduct tax at source at the time of credit or payment, and increases the prescribed withholding rate, with the amendment taking effect from the stated commencement date.</description>
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      <description>Amendment expands section 194E to include non-resident entertainers alongside non-resident sportsmen and associations for income under section 115BBA, requires the payer to deduct tax at source at the time of credit or payment, and increases the prescribed withholding rate, with the amendment taking effect from the stated commencement date.</description>
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