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Section 194E: Payments to non-resident sportsmen or sports associations

The Income-tax Act, 1961Central Act · Act 43 of 1961

Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

Payments to non-resident sportsmen or sports associations.

Where any income referred to in section 115BBA is payable to a non-resident sportsman (including an athlete) 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 twenty per cent.

Where this provision sits

ActThe Income-tax Act, 1961
Section194E
Marginal notePayments to non-resident sportsmen or sports associations
JurisdictionCentral
StatusRepealed
Judgments citing it1

Judgments that turned on this provision

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