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of <h1>India's Tax Rules for Artists, Entertainers, and Sportsmen: Income Deductions, DTAA Provisions, and Tax Clearance Requirements.</h1> The circular addresses the taxation of income for artists, entertainers, and sportsmen from events in India. It outlines that income from sponsorships, advertisements, and broadcasting rights is subject to tax deductions under the Income-tax Act, 1961. For non-residents, the Double Taxation Avoidance Agreement (DTAA) provisions apply, ensuring income from performances or related activities is taxable in India. The document emphasizes the need for tax clearance certificates for non-domiciled participants, depending on their stay duration. It highlights the importance of examining contracts to determine tax obligations and illustrates various scenarios for tax applicability.
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