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19 April 2012 Whether the payment made to Umpire of England in IPL matches is liable for TDS u/s 194J?
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Yogesh Agarwal

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Yogesh Agarwal (Expert)
19 April 2012 TDS will not attracted under section 194J but under section 195..since the umpire is non-resident..

The benefit of the provisions made under DTAA between India and England may be considered..

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