Non-resident sports and entertainment income attracts mandatory withholding at a fixed rate, without any payment threshold.

Tax deduction at source applies to income covered by section 211 when paid to a non-resident sportsman or entertainer who is not an Indian citizen, or to a non-resident sports association or institution. Any person making the payment must deduct tax at source at 20%, without any payment threshold. Deduction follows the earlier-of-credit-or-payment rule. The mechanism substantially retains the earlier withholding framework while consolidating the provision under section 393(2) and linking the covered income to section 211.

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