EX-4.60








 Exhibit 4.60 

Power of Attorney Re Partner Rights of 

Beijing Shangqin Culture Management Partnership (Limited Partnership) 

The Company, Beijing Gongse Enterprise Management Co., Ltd., a limited liability company, organized and existing under the laws of the PRC,
with Unified Social Credit Code: 91110108MA01T49E9G, holding 0.0005% of the share of property in Beijing Shangqin Culture Management Partnership (Limited Partnership) (the “Beijing Shangqin”) as of the date of this Power of Attorney
(representing RMB 5 registered capital of Beijing Shangqin), hereby irrevocably authorizes Tencent Music (Beijing) Co., Ltd. (the “WFOE”) to exercise the following rights with respect to the existing and future share of property
held by the Company itself in Beijing Shangqin (the “Owned Share of Property”) during the effective term of this Power of Attorney: 

Authorizing WFOE as the sole and exclusive proxy of the Company, to exercise, including without limitation, the following rights on the
Company’s behalf with full authority with respect to the Owned Share of Property: 1) to attend the partners’ meetings of Beijing Shangqin; 2) to exercise all partner’s rights and partner’s voting rights which the Company is
entitled with under the laws and the articles of association of Beijing Shangqin, including without limitation, rights to sell, transfer, pledge or otherwise dispose of all or any part of the Owned Share of Property; 3) as partnership manager set
forth in the Limited Partnership Agreement, execute and manage the partnership affairs; and 4) as the Company’s authorized representative, to appoint and elect the executive partner and its authorized representative together with any other
persons authorized to execute the partnership affairs of Beijing Shangqin. 
 WFOE shall be authorized to execute, on the Company’s
behalf, any and all agreements to which the Company shall be a party as specified in the Exclusive Option Agreement entered into as of July 14, 2020 by and among the Company, WFOE and Beijing Shangqin, the Share of Property Pledge Agreement
entered into as of July 14, 2020 by and among the Company, WFOE and Beijing Shangqin, and the Loan Agreement entered into as of July 14, 2020 by and between the Company and WFOE (together with any amendments, revisions or restatements, the
“Transaction Documents”), and duly perform the Transaction Documents. The authority granted under this Power of Attorney shall not be limited by the exercise of such right in any way. 

Any act conducted or any documents executed by WFOE with respect to the Owned Share of Property shall be deemed conducted or executed by the
Company itself which the Company shall acknowledge. 
 WFOE shall be entitled to assign the authority to any other individual or entity for
conducting the abovementioned matters without the necessity to inform the Company or obtain the Company’s prior consent. WFOE shall appoint a Chinese citizen to exercise the abovementioned rights as required by the PRC laws (if any). 

  
 1 
















 As long as the Company is a partner of Beijing Shangqin, this Power of Attorney shall be
irrevocable and remain valid and effective from the date of this Power of Attorney. 
 During the effective term of this Power of Attorney,
the Company hereby waives all rights in connection with the Owned Share of Property that have been granted to WFOE under this Power of Attorney, and will refrain from exercising such rights on its own. 

[The remainder of this page is intentionally left blank] 

  
 2 
















 This Page is the signature page to the Power of Attorney. 

Beijing Gongse Enterprise Management Co., Ltd. 

[Company Chop is affixed] 

Signature: /s/ Gu Dejun 
 Name: Gu
Dejun 
 Title: Legal representative 

14 July, 2020 
 Accepted by: 

Tencent Music (Beijing) Co., Ltd. 
 [Company Chop is
affixed] 
 Signature: /s/ Yang Qihu 
 Name: Yang Qihu 

Title: Legal representative 
 Acknowledged by: 

Beijing Shangqin Culture Management Partnership (Limited Partnership) 

[Partnership Chop is affixed] 
 Signature: /s/ Yang Qihu

 Name: Yang Qihu 
 Title: Authorized Representative of
Executive Partner 

  
 Signature Page of Power
of Attorney Re Partner Rights of Beijing Shangqin Culture Management Partnership (Limited Partnership) between Tencent Music (Beijing) Co., Ltd. and Beijing Gongse Enterprise Management Co., Ltd. 
















 Power of Attorney Re Partner Rights of 

Beijing Shangqin Culture Management Partnership (Limited Partnership) 

I, Yang Qihu, a Chinese citizen with the Chinese Identification No. [    ], holding 19.9999% of the share of property in
Beijing Shangqin Culture Management Partnership (Limited Partnership) (the “Beijing Shangqin”) as of the date of this Power of Attorney (representing RMB 199,999 registered capital of Beijing Shangqin), hereby irrevocably authorize
Tencent Music (Beijing) Co., Ltd. (the “WFOE”) to exercise the following rights with respect to the existing and future share of property held by myself in Beijing Shangqin (the “Owned Share of Property”) during the
effective term of this Power of Attorney: 
 Authorizing WFOE as my sole and exclusive proxy, to exercise, including without limitation, the
following rights on my behalf with full authority with respect to the Owned Share of Property: 1) to attend the partners’ meetings of Beijing Shangqin; 2) to exercise all partner’s rights and partner’s voting rights which I am
entitled with under the laws and the articles of association of Beijing Shangqin, including without limitation, rights to sell, transfer, pledge or otherwise dispose of all or any part of the Owned Share of Property; 3) as partnership manager set
forth in the Limited Partnership Agreement, execute and manage the partnership affairs; and 4) as my authorized representative, to appoint and elect the executive partner and its authorized representative together with any other persons authorized
to execute the partnership affairs of Beijing Shangqin. 
 WFOE shall be authorized to execute, on my behalf, any and all agreements to
which I shall be a party as specified in the Exclusive Option Agreement entered into as of July 14, 2020 by and among me, WFOE and Beijing Shangqin, the Share of Property Pledge Agreement entered into as of July 14, 2020 by and among me,
WFOE and Beijing Shangqin, and the Loan Agreement entered into as of July 14, 2020 by and between me and WFOE (together with any amendments, revisions or restatements, the “Transaction Documents”), and duly perform the
Transaction Documents. The authority granted under this Power of Attorney shall not be limited by the exercise of such right in any way. 

Any act conducted or any documents executed by WFOE with respect to the Owned Share of Property shall be deemed conducted or executed by
myself which I shall acknowledge. 
 WFOE shall be entitled to assign the authority to any other individual or entity for conducting the
abovementioned matters without the necessity to inform me or obtain my prior consent. WFOE shall appoint a Chinese citizen to exercise the abovementioned rights as required by the PRC laws (if any). 

As long as I am a partner of Beijing Shangqin, this Power of Attorney shall be irrevocable and remain valid and effective from the date of
this Power of Attorney. 

  
 1 
















 During the effective term of this Power of Attorney, I hereby waive all rights in connection
with the Owned Share of Property that have been granted to WFOE under this Power of Attorney, and will refrain from exercising such rights on my own. 

[The remainder of this page is intentionally left blank] 

  
 2 
















 This Page is the signature page to the Power of Attorney. 

Signature: /s/ Yang Qihu 
 Name: Yang
Qihu 
 14 July, 2020 
 Accepted by: 

Tencent Music (Beijing) Co., Ltd. 
 [Company Chop is
affixed] 
 Signature: /s/ Yang Qihu 
 Name: Yang Qihu 

Title: Legal representative 
 Acknowledged by: 

Beijing Shangqin Culture Management Partnership (Limited Partnership) 

[Partnership Chop is affixed] 
 Signature: /s/ Yang Qihu

 Name: Yang Qihu 
 Title: Authorized Representative of
Executive Partner 

  
 Signature Page of Power
of Attorney Re Partner Rights of Beijing Shangqin Culture Management Partnership (Limited Partnership) between Tencent Music (Beijing) Co., Ltd. and Yang Qihu. 
















 Power of Attorney Re Partner Rights of 

Beijing Shangqin Culture Management Partnership (Limited Partnership) 

I, Gu Dejun, a Chinese citizen with the Chinese Identification No. [    ], holding 19.9999% of the share of property in
Beijing Shangqin Culture Management Partnership (Limited Partnership) (the “Beijing Shangqin”) as of the date of this Power of Attorney (representing RMB 199,999 registered capital of Beijing Shangqin), hereby irrevocably authorize
Tencent Music (Beijing) Co., Ltd. (the “WFOE”) to exercise the following rights with respect to the existing and future share of property held by myself in Beijing Shangqin (the “Owned Share of Property”) during the
effective term of this Power of Attorney: 
 Authorizing WFOE as my sole and exclusive proxy, to exercise, including without limitation, the
following rights on my behalf with full authority with respect to the Owned Share of Property: 1) to attend the partners’ meetings of Beijing Shangqin; 2) to exercise all partner’s rights and partner’s voting rights which I am
entitled with under the laws and the articles of association of Beijing Shangqin, including without limitation, rights to sell, transfer, pledge or otherwise dispose of all or any part of the Owned Share of Property; 3) as partnership manager set
forth in the Limited Partnership Agreement, execute and manage the partnership affairs; and 4) as my authorized representative, to appoint and elect the executive partner and its authorized representative together with any other persons authorized
to execute the partnership affairs of Beijing Shangqin. 
 WFOE shall be authorized to execute, on my behalf, any and all agreements to
which I shall be a party as specified in the Exclusive Option Agreement entered into as of July 14, 2020 by and among me, WFOE and Beijing Shangqin, the Share of Property Pledge Agreement entered into as of July 14, 2020 by and among me,
WFOE and Beijing Shangqin, and the Loan Agreement entered into as of July 14, 2020 by and between me and WFOE (together with any amendments, revisions or restatements, the “Transaction Documents”), and duly perform the
Transaction Documents. The authority granted under this Power of Attorney shall not be limited by the exercise of such right in any way. 

Any act conducted or any documents executed by WFOE with respect to the Owned Share of Property shall be deemed conducted or executed by
myself which I shall acknowledge. 
 WFOE shall be entitled to assign the authority to any other individual or entity for conducting the
abovementioned matters without the necessity to inform me or obtain my prior consent. WFOE shall appoint a Chinese citizen to exercise the abovementioned rights as required by the PRC laws (if any). 

As long as I am a partner of Beijing Shangqin, this Power of Attorney shall be irrevocable and remain valid and effective from the date of
this Power of Attorney. 

  
 1 
















 During the effective term of this Power of Attorney, I hereby waive all rights in connection
with the Owned Share of Property that have been granted to WFOE under this Power of Attorney, and will refrain from exercising such rights on my own. 

[The remainder of this page is intentionally left blank] 

  
 2 
















 This Page is the signature page to the Power of Attorney. 

Signature: /s/ Gu Dejun 
 Name: Gu
Dejun 
 14 July, 2020 
 Accepted by: 

Tencent Music (Beijing) Co., Ltd. 
 [Company Chop is
affixed] 
 Signature: /s/ Yang Qihu 
 Name: Yang Qihu 

Title: Legal representative 
 Acknowledged by: 

Beijing Shangqin Culture Management Partnership (Limited Partnership) 

[Partnership Chop is affixed] 
 Signature: /s/ Yang Qihu

 Name: Yang Qihu 
 Title: Authorized Representative of
Executive Partner 

  
 Signature Page of Power
of Attorney Re Partner Rights of Beijing Shangqin Culture Management Partnership (Limited Partnership) between Tencent Music (Beijing) Co., Ltd. and Gu Dejun 
















 Power of Attorney Re Partner Rights of 

Beijing Shangqin Culture Management Partnership (Limited Partnership) 

I, Zhou Jie, a Chinese citizen with the Chinese Identification No. [    ], holding 19.9999% of the share of property in
Beijing Shangqin Culture Management Partnership (Limited Partnership) (the “Beijing Shangqin”) as of the date of this Power of Attorney (representing RMB 199,999 registered capital of Beijing Shangqin), hereby irrevocably authorize
Tencent Music (Beijing) Co., Ltd. (the “WFOE”) to exercise the following rights with respect to the existing and future share of property held by myself in Beijing Shangqin (the “Owned Share of Property”) during the
effective term of this Power of Attorney: 
 Authorizing WFOE as my sole and exclusive proxy, to exercise, including without limitation, the
following rights on my behalf with full authority with respect to the Owned Share of Property: 1) to attend the partners’ meetings of Beijing Shangqin; 2) to exercise all partner’s rights and partner’s voting rights which I am
entitled with under the laws and the articles of association of Beijing Shangqin, including without limitation, rights to sell, transfer, pledge or otherwise dispose of all or any part of the Owned Share of Property; 3) as partnership manager set
forth in the Limited Partnership Agreement, execute and manage the partnership affairs; and 4) as my authorized representative, to appoint and elect the executive partner and its authorized representative together with any other persons authorized
to execute the partnership affairs of Beijing Shangqin. 
 WFOE shall be authorized to execute, on my behalf, any and all agreements to
which I shall be a party as specified in the Exclusive Option Agreement entered into as of July 14, 2020 by and among me, WFOE and Beijing Shangqin, the Share of Property Pledge Agreement entered into as of July 14, 2020 by and among me,
WFOE and Beijing Shangqin, and the Loan Agreement entered into as of July 14, 2020 by and between me and WFOE (together with any amendments, revisions or restatements, the “Transaction Documents”), and duly perform the
Transaction Documents. The authority granted under this Power of Attorney shall not be limited by the exercise of such right in any way. 

Any act conducted or any documents executed by WFOE with respect to the Owned Share of Property shall be deemed conducted or executed by
myself which I shall acknowledge. 
 WFOE shall be entitled to assign the authority to any other individual or entity for conducting the
abovementioned matters without the necessity to inform me or obtain my prior consent. WFOE shall appoint a Chinese citizen to exercise the abovementioned rights as required by the PRC laws (if any). 

As long as I am a partner of Beijing Shangqin, this Power of Attorney shall be irrevocable and remain valid and effective from the date of
this Power of Attorney. 

  
 1 
















 During the effective term of this Power of Attorney, I hereby waive all rights in connection
with the Owned Share of Property that have been granted to WFOE under this Power of Attorney, and will refrain from exercising such rights on my own. 

[The remainder of this page is intentionally left blank] 

  
 2 
















 This Page is the signature page to the Power of Attorney. 

Signature: /s/ Zhou Jie 
 Name: Zhou
Jie 
 14 July, 2020 
 Accepted by: 

Tencent Music (Beijing) Co., Ltd. 
 [Company Chop is
affixed] 
 Signature: /s/ Yang Qihu 
 Name: Yang Qihu 

Title: Legal representative 
 Acknowledged by: 

Beijing Shangqin Culture Management Partnership (Limited Partnership) 

[Partnership Chop is affixed] 
 Signature: /s/ Yang Qihu

 Name: Yang Qihu 
 Title: Authorized Representative of
Executive Partner 

  
 Signature Page of Power
of Attorney Re Partner Rights of Beijing Shangqin Culture Management Partnership (Limited Partnership) between Tencent Music (Beijing) Co., Ltd. and Zhou Jie 
















 Power of Attorney Re Partner Rights of 

Beijing Shangqin Culture Management Partnership (Limited Partnership) 

I, Chen Xing, a Chinese citizen with the Chinese Identification No. [    ], holding 19.9999% of the share of property in
Beijing Shangqin Culture Management Partnership (Limited Partnership) (the “Beijing Shangqin”) as of the date of this Power of Attorney (representing RMB 199,999 registered capital of Beijing Shangqin), hereby irrevocably authorize
Tencent Music (Beijing) Co., Ltd. (the “WFOE”) to exercise the following rights with respect to the existing and future share of property held by myself in Beijing Shangqin (the “Owned Share of Property”) during the
effective term of this Power of Attorney: 
 Authorizing WFOE as my sole and exclusive proxy, to exercise, including without limitation, the
following rights on my behalf with full authority with respect to the Owned Share of Property: 1) to attend the partners’ meetings of Beijing Shangqin; 2) to exercise all partner’s rights and partner’s voting rights which I am
entitled with under the laws and the articles of association of Beijing Shangqin, including without limitation, rights to sell, transfer, pledge or otherwise dispose of all or any part of the Owned Share of Property; 3) as partnership manager set
forth in the Limited Partnership Agreement, execute and manage the partnership affairs; and 4) as my authorized representative, to appoint and elect the executive partner and its authorized representative together with any other persons authorized
to execute the partnership affairs of Beijing Shangqin. 
 WFOE shall be authorized to execute, on my behalf, any and all agreements to
which I shall be a party as specified in the Exclusive Option Agreement entered into as of July 14, 2020 by and among me, WFOE and Beijing Shangqin, the Share of Property Pledge Agreement entered into as of July 14, 2020 by and among me,
WFOE and Beijing Shangqin, and the Loan Agreement entered into as of July 14, 2020 by and between me and WFOE (together with any amendments, revisions or restatements, the “Transaction Documents”), and duly perform the
Transaction Documents. The authority granted under this Power of Attorney shall not be limited by the exercise of such right in any way. 

Any act conducted or any documents executed by WFOE with respect to the Owned Share of Property shall be deemed conducted or executed by
myself which I shall acknowledge. 
 WFOE shall be entitled to assign the authority to any other individual or entity for conducting the
abovementioned matters without the necessity to inform me or obtain my prior consent. WFOE shall appoint a Chinese citizen to exercise the abovementioned rights as required by the PRC laws (if any). 

As long as I am a partner of Beijing Shangqin, this Power of Attorney shall be irrevocable and remain valid and effective from the date of
this Power of Attorney. 

  
 1 
















 During the effective term of this Power of Attorney, I hereby waive all rights in connection
with the Owned Share of Property that have been granted to WFOE under this Power of Attorney, and will refrain from exercising such rights on my own. 

[The remainder of this page is intentionally left blank] 

  
 2 
















 This Page is the signature page to the Power of Attorney. 

Signature: /s/ Chen Xing 
 Name: Chen
Xing 
 14 July, 2020 
 Accepted by: 

Tencent Music (Beijing) Co., Ltd. 
 [Company Chop is
affixed] 
 Signature: /s/ Yang Qihu 
 Name: Yang Qihu 

Title: Legal representative 
 Acknowledged by: 

Beijing Shangqin Culture Management Partnership (Limited Partnership) 

[Partnership Chop is affixed] 
 Signature: /s/ Yang Qihu

 Name: Yang Qihu 
 Title: Authorized Representative of
Executive Partner 

  
 Signature Page of Power
of Attorney Re Partner Rights of Beijing Shangqin Culture Management Partnership (Limited Partnership) between Tencent Music (Beijing) Co., Ltd. and Chen Xing 
















 Power of Attorney Re Partner Rights of 

Beijing Shangqin Culture Management Partnership (Limited Partnership) 

I, Liang Yunheng, a Chinese citizen with the Chinese Identification No. [    ], holding 19.9999% of the share of property
in Beijing Shangqin Culture Management Partnership (Limited Partnership) (the “Beijing Shangqin”) as of the date of this Power of Attorney (representing RMB 199,999 registered capital of Beijing Shangqin), hereby irrevocably
authorize Tencent Music (Beijing) Co., Ltd. (the “WFOE”) to exercise the following rights with respect to the existing and future share of property held by myself in Beijing Shangqin (the “Owned Share of Property”)
during the effective term of this Power of Attorney: 
 Authorizing WFOE as my sole and exclusive proxy, to exercise, including without
limitation, the following rights on my behalf with full authority with respect to the Owned Share of Property: 1) to attend the partners’ meetings of Beijing Shangqin; 2) to exercise all partner’s rights and partner’s voting rights
which I am entitled with under the laws and the articles of association of Beijing Shangqin, including without limitation, rights to sell, transfer, pledge or otherwise dispose of all or any part of the Owned Share of Property; 3) as partnership
manager set forth in the Limited Partnership Agreement, execute and manage the partnership affairs; and 4) as my authorized representative, to appoint and elect the executive partner and its authorized representative together with any other persons
authorized to execute the partnership affairs of Beijing Shangqin. 
 WFOE shall be authorized to execute, on my behalf, any and all
agreements to which I shall be a party as specified in the Exclusive Option Agreement entered into as of July 14, 2020 by and among me, WFOE and Beijing Shangqin, the Share of Property Pledge Agreement entered into as of July 14, 2020 by
and among me, WFOE and Beijing Shangqin, and the Loan Agreement entered into as of July 14, 2020 by and between me and WFOE (together with any amendments, revisions or restatements, the “Transaction Documents”), and duly
perform the Transaction Documents. The authority granted under this Power of Attorney shall not be limited by the exercise of such right in any way. 

Any act conducted or any documents executed by WFOE with respect to the Owned Share of Property shall be deemed conducted or executed by
myself which I shall acknowledge. 
 WFOE shall be entitled to assign the authority to any other individual or entity for conducting the
abovementioned matters without the necessity to inform me or obtain my prior consent. WFOE shall appoint a Chinese citizen to exercise the abovementioned rights as required by the PRC laws (if any). 

As long as I am a partner of Beijing Shangqin, this Power of Attorney shall be irrevocable and remain valid and effective from the date of
this Power of Attorney. 

  
 1 
















 During the effective term of this Power of Attorney, I hereby waive all rights in connection
with the Owned Share of Property that have been granted to WFOE under this Power of Attorney, and will refrain from exercising such rights on my own. 

[The remainder of this page is intentionally left blank] 

  
 2 
















 This Page is the signature page to the Power of Attorney. 

Signature: /s/ Liang Yunheng 
 Name:
Liang Yunheng 
 14 July, 2020 
 Accepted
by: 
 Tencent Music (Beijing) Co., Ltd. 
 [Company
Chop is affixed] 
 Signature: /s/ Yang Qihu 
 Name: Yang
Qihu 
 Title: Legal representative 
 Acknowledged by: 

Beijing Shangqin Culture Management Partnership (Limited Partnership) 

[Partnership Chop is affixed] 
 Signature: /s/ Yang Qihu

 Name: Yang Qihu 
 Title: Authorized Representative of
Executive Partner 

  
 Signature Page of Power
of Attorney Re Partner Rights of Beijing Shangqin Culture Management Partnership (Limited Partnership) between Tencent Music (Beijing) Co., Ltd. and Liang Yunheng