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          Income Tax

          Section 194E - TDS on payment to non-resident sportsmen or sportsmen association or entertainer

          Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax

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          TDS on non-resident sports payments requires withholding for participation, performance, advertisement, and contribution income. Section 194E mandates withholding on payments to non-resident sportsmen, non-resident sports associations, and non-resident entertainers for participation, advertisement, or contributions relating to sports in India; the withholding rate applies inclusive of surcharge and education cess. Payments to non-resident umpires and match referees are treated as income arising in India but are not taxable under the referenced special provision and thus are not subject to deduction under Section 194E, while resident umpire payments are governed by Section 194J.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                TDS on non-resident sports payments requires withholding for participation, performance, advertisement, and contribution income.

                                Section 194E mandates withholding on payments to non-resident sportsmen, non-resident sports associations, and non-resident entertainers for participation, advertisement, or contributions relating to sports in India; the withholding rate applies inclusive of surcharge and education cess. Payments to non-resident umpires and match referees are treated as income arising in India but are not taxable under the referenced special provision and thus are not subject to deduction under Section 194E, while resident umpire payments are governed by Section 194J.


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