Section 194ECentral Act
Section 194E: [ Payments to non-resident sportsmen or sports associations. [ Inserted by Act 36 of 1989, Section 22 (w.e.f. 1.11.1989).]
[ Payments to non-resident sportsmen or sports associations. [ Inserted by Act 36 of 1989, Section 22 (w.e.f. 1.11.1989).]
- Where any income referred to in section 115-BBA is payable to a non-resident sportsman (including an athlete) 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 ten per cent. ]Previous
Sec 194D — [ Insurance commission. [ Inserted by Act 21 of 1973, Section 17 (w.r.e.f. 1.4.1973).]
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Sec 194EE — [ Payments in respect of deposits under National Savings Scheme, etc. [ Inserted by Act 49 of 1991, Section 54 (w.e.f. 1.10.1991).]
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