Amendment of section 115BBA.

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....assessee", the following clause shall be inserted, namely:-- "(c) being an entertainer, who is not a citizen of India and is a non-resident, includes any income received or receivable from his performance in India,"; (iii) for the words, brackets and letters "clause (a) or clause (b)", wherever they occur, the words, brackets and letters "clause (a) or clause (b) or clause (c)" shall respectiv....

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.... or receivable by way of participation in India in any game (other than a game the winnings wherefrom are taxable under section 115BB) or sport or advertisement or contribution of articles relating to any game or sport in India in newspapers, magazines or journals or being a non-resident sports association or institution includes any amount guaranteed to be paid or payable to such associations or ....