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of <h1>Sports Services Classified as 'Professional' Under Section 194J: Tax Implications for Athletes, Coaches, and More</h1> The Central Board of Direct Taxes has issued Notification No. 88/2008, dated August 21, 2008, designating certain services related to sports activities as 'Professional Services' under section 194J of the Income Tax Act, 1961. The services include those provided by sports persons, umpires, referees, coaches, trainers, team physicians, physiotherapists, event managers, commentators, anchors, and sports columnists. This classification impacts the taxation of these services, and the notification takes effect from the date of its publication in the Official Gazette.
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