Tds of foreign umpire

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DEEPAK (Querist)

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.

@VaibhavJ

@VaibhavJ (Expert)

01 January 2014 Hi

It is covered under 194E & TDS is applicable.

Thanks

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DEEPAK

DEEPAK (Querist)

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

@VaibhavJ

@VaibhavJ (Expert)

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

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