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of <h1>Income Tax Bill 2025 Clause 393(2) retains 20% tax deduction for non-resident sports entertainment income</h1> The Income Tax Bill 2025's Clause 393(2) maintains the same framework as Section 194E of the Income-tax Act 1961 for taxing non-resident sports and entertainment income. Both provisions require 20% tax deduction at source on payments to non-resident sportsmen, entertainers, and sports associations for India-based activities. The new clause adopts a consolidated tabular format for improved clarity and administrative efficiency while preserving the broad scope covering all payers regardless of payment size. Key features include no minimum threshold, timing based on earlier of credit or payment, and explicit grossing-up provisions for net-of-tax contracts.
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