Professional services classification: sports persons and support personnel treated as professional service providers for withholding under section 194J. Specifies that services connected to sporting activities rendered by sports persons, umpires and referees, coaches and trainers, team physicians and physiotherapists, event managers, commentators, anchors, and sports columnists are to be treated as professional services for withholding tax purposes, effective from the date of publication in the Official Gazette.
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Provisions expressly mentioned in the judgment/order text.
Professional services classification: sports persons and support personnel treated as professional service providers for withholding under section 194J.
Specifies that services connected to sporting activities rendered by sports persons, umpires and referees, coaches and trainers, team physicians and physiotherapists, event managers, commentators, anchors, and sports columnists are to be treated as professional services for withholding tax purposes, effective from the date of publication in the Official Gazette.
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