Taxability of payment to players

This query is : Resolved

C A S.S.Agarwal, M.Com.,LL.B, (Querist)
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03 August 2011 Under which provision the players are taxed for Man of the Match award. Is it taxable or exempted.

How the other payments to players are taxed for matches played for the country on
1) fixed payment.
2) Matches played on contract.
3) Matches played on awards only

CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)
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03 August 2011 As per NOTIFICATION NO. 88/2008/F.NO. 275/43/2008-IT(B), DATED 21-8-08

CBDT clarified as
the services rendered by following persons in relation to the sports activities as “Professional Services” for the purpose of the said section, namely: –

Sports Persons,

Umpires and Referees,

Coaches and Trainers,

Team Physicians and Physiotherapists,

Event Managers,

Commentators,

Anchors and

Sports Columnists.

so TDS need to be deducted as sec.l94J

C A S.S.Agarwal, M.Com.,LL.B,

C A S.S.Agarwal, M.Com.,LL.B, (Querist)
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30 August 2011 The second Part is not answer about the tax-ability. Can you just throw some light on it

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