Section 194E - TDS on payment to non-resident sportsmen or sportsmen association or entertainer

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Full Text of the Document

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....resident sportsman who is not a citizen of India, he is required to deduct tax at source @20% . The income must have been earned by the sportsman by way of- * participation in India in any game (excluding card game, gambling, betting etc.) or sports * advertisement or * contribution of articles relating to any game or sport in India in newspapers, magazines or journals. (B) Any person respo....