Section 194E
Payments to non-resident sportsmen or sports associations. Repealed
About this Act
An Act to consolidate and amend the law relating to income-tax and super-tax
1Where any income referred
to in section 115BBA is payable to a non-resident sportsman (including an athlete) 2
or an entertainer
who is not a citizen of India or a non-resident sports association or institution, the person responsible for
making the payment shall, at the time of credit of such income to the account of the payee or at the time
of payment thereof in cash or by issue of a cheque or draft or by any other mode, whichever is earlier,
deduct income-tax thereon at the rate of 3
twenty per cent..
Notes
1. Ins. by Act 36 of 1989, s. 22 (w.e.f. 1-11-1989). Earlier section 194D was omitted by Act 3 of 1989, s. 31(w.e.f. 1-4-
1988) which was inserted by Act 4 of 1988, s. 74 (w.e.f. 1-4-1988).
2. Ins. by Act 23 of 2012, s. 73 (w.e.f. 1-7-2012).
3. Subs. by s. 73, ibid., for “ten per cent.” (w.e.f. 1-7-2012).
2. Ins. by Act 23 of 2012, s. 73 (w.e.f. 1-7-2012).
3. Subs. by s. 73, ibid., for “ten per cent.” (w.e.f. 1-7-2012).