Withholding obligation on payments to non-resident sportsmen requires tax deduction upon credit or payment of the income. A statutory withholding obligation requires the person responsible for payments to non-resident sportsmen, athletes, or non-resident sports associations to deduct income-tax at the time the income is credited to the payee's account or at the time of payment, whichever is earlier; the duty attaches on payment by any mode including cash, cheque, draft or other modes.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Withholding obligation on payments to non-resident sportsmen requires tax deduction upon credit or payment of the income.
A statutory withholding obligation requires the person responsible for payments to non-resident sportsmen, athletes, or non-resident sports associations to deduct income-tax at the time the income is credited to the payee's account or at the time of payment, whichever is earlier; the duty attaches on payment by any mode including cash, cheque, draft or other modes.
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