Tax deducted at source

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Querist : Anonymous

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Querist : Anonymous (Querist)
31 December 2013 An Umpire came from United Kingdom (London). He is being paid professional fees for umpiring the matches.

Whether TDS is to be deducted and if yes
at what rate TDS is to be deducted

Please also specify the rate
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CS,CA F,Numrologi TusharSampat

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CS,CA F,Numrologi TusharSampat (Expert)
31 December 2013 Rates mentioned under section 195 and not 194E.
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