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
Message likes :
1 times
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
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- CLOSING STOCK QUERY
- Sale of Mutual Funds In Diffirent Financial Years
- Query regarding TDS on EPFO Higher Pension Arrears- under wrong section
- Query regarding Item 61/62/63 vs Item 64 in ITR-3
- DUE DATE FOR ITR FILING
- Residential status of non resident
- Reporting in TDS return
- Traces submitting correction statement error
- Short Term Gain Reporting ITR
- Taxation on Old jewellery sold
- Concept of Vendor and customner reconciliation
- Mistake in e-invoice identified after 24 hours
- EXPORT PAYMENT
- NRI ITR2 account in 2025-26.
- Query regarding reporting of exempt foreign remuneration in ITR (AY 2026-27)
- FEMA/RBI treatment — Amazon.ca arbitrage (US buy, Canada sell, goods never enter India)
- Goods return by customer
- INWARD REMITTANCE FOREIGN
- CPC and SAC
- Account freezed for Ineligible ITC Scrutiny for GST Annual Return
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
