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TMI BlogGuidelines regarding taxation of income of artists, entertainers, sportsmen, etc., from international/national/ local eventsX X X X Extracts X X X X X X X X Extracts X X X X ..... ew hours of the show or event. 2. The events or shows normally involve an event manager, artists management or intermediate company. Their receipts may be of the following nature: (i) Sponsorship money; (ii) Gate money; (iii) Advertisement revenue; (iv) Sale of broadcasting or telecasting rights; (v) Rents from hiring out of space, etc.; (vi) Rents from caterers. In turn, the event manager, etc., may inter alia incur expenditure on guarantee money, prize money, rental for premises or equipment payments to labour contractor for decoration, salaries, royalties, fees for technical services, insurance premium for the event, etc. Such receipts and payments may be liable to deduction of tax at source under various provis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned by non-resident sportsmen, who are not citizens of India or the income earned by non-resident sports association or institutions is required to be determined in accordance with the provisions of section 115BBA of the Income-tax Act, 1961. In the case of the sportsmen, this would include the income by way of participation in India in any game or sport, from advertisement or contribution to any newspapers, magazines or journal of any articles relating to sport or game in India. The tax should be deducted at source under section 194E from such payments. The provisions of section 115BBA would be applicable to the guarantee money receivable by the non-resident sports association. The payment by way of guarantee money to non-resident sport ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for this performance by the record company or anyone else; there will be no tax as he does not receive any income for performance in India. (iii) Any consideration received by artists or performer for the live performance or simultaneous live telecast or broadcast (on radio, television, internet, etc.) in India would qualify as income and, consequently, should be taxable. Even, if separate consideration is received for simultaneous live telecast, etc., of performance, the same shall be taxable in India and is to be treated under the Article on Artists and Sportsmen in the DTAA. (iv) The consideration paid to the artists to acquire the copyrights of performance in India for subsequent sale abroad (of records, CDs, etc.) or the conside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earance certificate (TCC) under section 230 of the Income-tax Act from the competent authority. The Central Government vide its Notification No. SRO 961, dated 25-5-1953 has listed the persons who are exempted from obtaining TCC. The persons who are not domiciled in India are not required to obtain TCC when they spend less than 120 days in India. However, the said Notification also provides that the competent authority, at its discretion, may still require such persons to obtain TCC from the competent authority. The period of stay in India of performers in such international/national events or shows for sports, entertainment, etc., may often be for durations less than one hundred and twenty days. The competent authority should insist on obt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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