Poonawalla fincorps
Poonawalla fincorps

Is Coach is a Sports Person?

This query is : Resolved 
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(Querist)
21 February 2011 Is,foreign coach is included in the definition of a sport person defined under
Section 115BBA,

Its a big issue, because if he is covered, TDS wil be 10 %, if he is not covered
TDS will be heavy 30% under Section 195.

Kindly help.
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CA. Anuj Gupta

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CA. Anuj Gupta (Expert)
23 February 2011 The answer is no, however check the IPS/DPS clause in the respective treaty.

Anuj

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