Section 194E - TDS on payment to non-resident sportsmen or sportsmen association or entertainer

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..... n resident sportsman who is not a citizen of India, he is required to deduct tax at source @20% . The income must have been earned by the sportsman by way of- participation in India in any game (excluding card game, gambling, betting etc.) or sports advertisement or contribution of articles relating to any game or sport in India in newspapers, magazines or journals. (B) Any person responsible to p .....

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