TDS- for a foreign student on winning from competition

What will be the tds liability for a student (residing outside india) on winnings from a competition?
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Quick Summary
This discussion clarifies the Tax Deducted at Source (TDS) liability for foreign students who win prizes from competitions. The applicable TDS rate is 30%, with additional surcharges and cess also applying. This ensures clarity on the tax obligations for non-resident students receiving competition winnings.

30% plus surcharge and cess
30% plus cess

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