Tds on earnings from bike race

This query is : Resolved 

05 April 2013 Hi,

Let me know whether earnings from bike race is liable for tax deduction u/s 194J or 194B.

The income is earned by an individual who had participated in the event.

Regards,
Prashanth

20 July 2013 My view it is under 194J. since the sports person can be covered under professional


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