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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Tax Withholding Hits Non-Resident Sports Pros: 10% Levy on Income Payments for Foreign Athletes and Sports Groups Under Section 194E</h1> The amendment introduces section 194E to the Income-tax Act, establishing a mandatory 10% income tax withholding for payments made to non-resident sportsmen or sports associations who are not Indian citizens. The tax deduction applies at the time of crediting income or making payment, whichever occurs first, specifically targeting income as defined under section 115BBA.
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