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of <h1>Non-Resident Sportspersons Face 20% TDS on Income from Sports, Ads, and Articles Under Section 194E</h1> A legal provision governing Tax Deduction at Source (TDS) for non-resident sportspersons, sports associations, and entertainers in India. Requires 20% tax deduction on income earned through sports participation, advertisements, or article contributions. Applies to non-citizen sportspersons and entertainers performing in India. Tax rate includes applicable surcharge and education cess. Specific exclusions exist for certain payment categories like umpires and match referees.
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