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

  1. Rate of TDS- 20% (Plus Surcharge and Health & Education Cess @ 4%.
  2. 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

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