https://www.taxtmi.com/manuals?id=1250 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. en-us Mon, 05 Oct 2015 11:16:00 +0530 Fri, 11 Apr 2025 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1250 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. Manuals Income Tax Mon, 05 Oct 2015 11:16:00 +0530 https://www.taxtmi.com/manuals?id=1250