Section 10: Payments to a non-resident entertainer or sportsperson

10. Payments to a non-resident entertainer or sportsperson pursuant to 111B (j) 10 [Sixth Sch. amended by Act 9 of 1997; s. 27 (10) (s) of Act 33 of 2004 w.e.f. 1 July 2006; repealed and replaced by s. 18 (zzf) of Act 15 of 2006 w.e.f. 1 July 2006 in respect of the income year commencing 1 July 2006 and in respect of every subsequent income year in so far as it relates to individuals, and w.e.f. 1 July 2007 in respect of the year of assessment commencing 1 July and in respect of every subsequent year of assessment in so far as it relates to companies; amended by GN 129 of 2006 w.e.f. 1 October 2006; s. 10 (p) of Act 20 of 2009 w.e.f. 1 January 2011 as from the year of assessment commencing on 1 January 2011; s. 9 (ze) (i) and (ii) of Act 10 of 2010 w.e.f. 1 January 2011 as from the income year commencing 1 January 2011; amended by GN 58 of 2012 w.e.f. 1 March 2012; repealed and replaced by s. 8 (zv) of Act 37 of 2011 w.e.f. 1 March 2012; s. 12 (z) of Act 26 of 2012 w.e.f. 1 January 2013; GN 5 of 2014 w.e.f. in respect of the income year commencing 1 January 2014 and in respect of every subsequent income year; s. 27 (zf) of Act 18 of 2016 w.e.f. 1 October 2016.] SEVENTH SCHEDULE [Section 111M] Area Rate (Rs)