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Amendment of section 194E.

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Full Text of the Document

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....cent.", the words "twenty per cent." shall be substituted. - Clause 70 of the Bill seeks to amend section 194E of the Income-tax Act relating to payments to non-resident sportsmen or sports associations. The existing provisions in section 194E provide that where any income referred to in section 115BBA is payable to a non-resident sportsman (including an athlete) who is a non-citizen of India o....