Tds of foreign umpire
This query is : Resolved
01 January 2014
An Umpire from United Kingdom came to India for umpiring the Polo Matches. He stayed in India for 23 days.
We have to make him payment of 3700 pounds
Please advise whether TDS is to be deducted or not.
If it is to be deducted and what rate it should be deducted.
We have to make him payment of 3700 pounds
Please advise whether TDS is to be deducted or not.
If it is to be deducted and what rate it should be deducted.
01 January 2014
Hi
It is covered under 194E & TDS is applicable.
Thanks
It is covered under 194E & TDS is applicable.
Thanks
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01 January 2014
Section 194 E is applicable to a non resident sportsman (including an athelete)
Please clarify whether Umpire comes under sportsman
Why not the provision of 195
Please clarify whether Umpire comes under sportsman
Why not the provision of 195
01 January 2014
Hi Deepak,
Pl note correction: Payment to Referee & Umpire does not fall under 194E.
Calcutta High Court in lndicom v. Commissioner of Income-tax (TDS) (2011) 335 ITR 485 (Calcutta).
Yes, section 195 is attracted in this case.
Thanks
Pl note correction: Payment to Referee & Umpire does not fall under 194E.
Calcutta High Court in lndicom v. Commissioner of Income-tax (TDS) (2011) 335 ITR 485 (Calcutta).
Yes, section 195 is attracted in this case.
Thanks
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