TDS on IPL Players

It should be deducted u/s 194C as they are entering into the contract with the Corporates. However the match fee should be subject to 194 J

 Wil dat not cover under Sec 194E which cover  "Payments to non-resident sportsmen or sports associations"

Plz clarify dis.....

I think Abhinav is right.  At first instance, we have to treat it as a contract and if it is a contract then 194C to be attracted.

194E is for payments to non-resident sportsmen or sports associations. This section is related to the players engaged through the sports associations of foreign courntries. In IPL the contracts with the players and not with associations.