TDS Section 194E — Payment to non-resident sportsperson/sports association
FY 2025-26 · Rate 20% (+ surcharge & cess)
What does this section cover?
TDS on payment to non-resident sportsmen, sports associations, entertainers for performance in India.
Why this section: Non-resident sportspersons performing in India (IPL, ATP, concerts) have income deemed taxable here; deductor withholds 20%.
Key facts
- Threshold
- No threshold
- Applicable for
- FY 2025-26
- Who deducts
- Any payer (event organiser, broadcaster, sponsor)
- Paid to
- Non-resident sportsperson / sports association / entertainer
- Statutory source
- Section 194E, Income Tax Act
Common terms accountants use
If your description mentions any of these, Section 194E is likely the right answer. The matcher in this tool is a keyword scorer — not an AI classifier — so cross-check borderline cases against the official CBDT TDS rate chart.
Related TDS sections
Other sections in the same series or adjacent. Useful when narrowing down between similar payment categories.
Need a different section?
Describe the payment in plain English — “rent of plant”, “senior citizen interest”, “NRI dividend” — and the matcher will surface the right section.
Search TDS sections →Source: curated from the CBDT TDS rate chart. Dataset snapshot: 2025-04-01. Rates can change between Finance Acts and notifications — verify before deducting.