Withholding on non-resident sports and entertainment income applies at a fixed rate without any payment threshold.

Tax deduction at source applies to income within the scope of section 211 paid to specified non-resident sportsmen, entertainers, sports associations or institutions. Any person making a covered payment must deduct tax at source at 20%. No payment threshold applies, so deduction is required irrespective of the amount paid. The applicable income is determined by the cross-referenced provision, and the comparative treatment identifies deduction at the earlier of credit or payment.

---

---

---