Section 194E- TDS on Payments to Non-Resident Sportsmen or Sports Association

1. Deductor- Any person responsible for making payment
2. Deductee/Payee-

• Non – resident foreign citizen sportsman (including an athlete)
• Non – resident sports association or institution
• Non- resident foreign citizen entertainer

1. Time of Deduction- At the time of payment or credit, whichever is earlier.
2. Nature of Income-

(a) Sportsman/Athlete- Income from-

• Participation in India in any game (other than card game or gambling, etc.); or
• Advertisement; or
• Contribution of articles relating to any game or sport in India in newspapers, magazines or journals.

(b) Sports Association or Institution- Income from any amount guaranteed to be paid or                payable in relation of any game (other than card game, etc.) or sport played in India.

(c) Foreign Citizen Entertainer- Income from his performance in India

5. Rate of TDS- 20% (Plus Surcharge and Health & Education Cess @ 4%.
6. Note- No deductions shall be allowed in computing the income referred above.

∼Authored by – CA Anushka Saraogi∼

Section 194IC – TDS on consideration paid under a Joint Development Agreement