Payments to non-resident sportsmen or sports associations

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....ident sports association or institution, the person responsible for making the payment shall, at the time of credit of such income to the account of the payee or at the time of payment thereof in cash or by issue of a cheque or draft or by any other mode, whichever is earlier, deduct income-tax thereon at the rate of ^3[twenty per cent].]     ************** NOTES:- 1.&nbsp....

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....hereof in cash or by the issue of a cheque or draft or by any other mode, whichever is earlier, deduct income-tax on the estimated amount of the interest or, as the case may be, salary, bonus, commission or remuneration aforesaid due to the partner during the financial year at the average rate of income-tax computed on the basis of the rates in force for that financial year in which such income is....

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....making the deduction under sub-section (1). (3) Where an assessee who receives the payments referred to in sub-section (1) has, in addition, any income other than the income referred to in sub-section (1) (not being a loss under any head of income) for the same financial year, he may send to the firm responsible for making the payment referred to in sub-section (1) the particulars of such....