(1) The person responsible for making payment partially or fully for the purchase of any film, play or television or radio program, shall deduct tax at the rate of 10% (ten percent) on the amount so paid or payable at the time of payment or deposit to the account of the payee.

(2) A person shall deduct tax at the rate of 10% (ten percent) on the amount payable or paid for acting in a film, play, advertisement or any television or radio program, at the time of payment or deposit to the account of any other person partially or fully.