Amendment of section 115BBA.

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....;        (i) in clause (b), the word "; or" shall be inserted at the end;                 (ii) after clause (b), and before the words "the income-tax payable by the assessee", the following clause shall be inserted, namely:-       "(c) being an entertain....

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....ets and letters "clause (a) or clause (b) or clause (c)" shall be substituted. - Clause 43 of the Bill seeks to amend section 115BBA of the Income-tax Act relating to tax on non-resident sportsmen or sports associations. The existing provisions of section 115BBA provides for imposition of ten per cent. tax where the total income of an assessee being a sportsman (including an athlete) who is ....