https://www.taxtmi.com/manuals?id=1248 Tax deduction at source applies to income within the scope of section 211 paid to specified non-resident sportsmen, entertainers, sports associations or institutions. Any person making a covered payment must deduct tax at source at 20%. No payment threshold applies, so deduction is required irrespective of the amount paid. The applicable income is determined by the cross-referenced provision, and the comparative treatment identifies deduction at the earlier of credit or payment. en-us Mon, 05 Oct 2015 11:14:00 +0530 Tue, 04 Aug 2026 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1248 Tax deduction at source applies to income within the scope of section 211 paid to specified non-resident sportsmen, entertainers, sports associations or institutions. Any person making a covered payment must deduct tax at source at 20%. No payment threshold applies, so deduction is required irrespective of the amount paid. The applicable income is determined by the cross-referenced provision, and the comparative treatment identifies deduction at the earlier of credit or payment. Manuals Income Tax Mon, 05 Oct 2015 11:14:00 +0530 https://www.taxtmi.com/manuals?id=1248