Deductor- Any person responsible for making payment Deductee/Payee- Non – resident foreign citizen sportsman (including an athlete) Non – resident sports association or institution Non- resident foreign citizen entertainer Time of Deduction- At the time of payment or credit, whichever is earlier. Nature of Income- (a) Sportsman/Athlete- Income from- Participation in India in any game […]
TDS / TCS (Income Tax) - Information & Resource Bank