Section 393(2); Table [For Payments to Non-Resident]-Income of Non-resident Sportsmen, Entertainers and Sports Associations

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.... read with section 115BBA read with Section 115BBA of the Income-tax Act, 1961. Sl. No. Nature of payment Recipient Deductor Rate of TDS 1 Any income referred to in section 211 (a) Non-resident sportsman (including an athlete) or entertainer, who is not a citizen of India; or (b) Non-resident sports association or institution Any person ....

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....rovision prescribes a fixed rate of 20%.   Threshold limit No threshold limit has been prescribed. Accordingly, every payment of income covered by section 211 to the specified non-resident recipients is liable to deduction of tax at source. Practical distinction • Applies exclusively to non-resident sportsmen, entertainers and non-resident sports associations or ....

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....an (including athlete) or entertainer, who is not a citizen of India; (b) Non-resident sports association or institution (a) Non-resident sportsman (including athlete) or entertainer, who is not a citizen of India; (b) Non-resident sports association or institution Person responsible to deduct tax Any person Any person responsible for making the payment Rate of TDS ....