Withholding tax on non-resident sports income applies to covered payments without a minimum payment threshold.

Tax deduction at source applies to income covered by section 211 and payable to specified non-resident sportsmen, entertainers, sports associations or institutions. Any person making a covered payment must deduct tax at a fixed rate of 20%, without any minimum payment threshold. Deduction is required at the earlier of credit of the income or payment, with the income scope determined by section 211.

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