| Payments To Non-Resident Sportsmen Or Sports Associations [ Section 194E] |
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3.10 PAYMENTS TO NON-RESIDENT SPORTSMEN OR SPORTS ASSOCIATIONS [ SECTION 194E]
Where any income referred to in section 115BBA is payable to a non-resident sportsman (including an athlete) who is not a citizen of India or a non-resident sports association or institution, the person responsible for making the payment shall, at the time of credit of such income to the account of the payee or at the time of payment thereof in cash or by issue of a cheque or draft or by any other mode, whichever is earlier, deduct income-tax thereon at the rate of ten per cent.] |
| Commission, Etc., On The Sale Of Lottery Tickets [Section 194G] |
3.11 COMMISSION, ETC., ON THE SALE OF LOTTERY TICKETS [SECTION 194G]
Any person who is responsible for paying, on or after the 1st day of October, 1991 to any person, who is or has been stocking, distributing, purchasing or selling lottery tickets, any income by way of commission, remuneration or prize on such tickets in an amount exceeding Rs. 1000 shall deduct income-tax thereon at the rate of 10% + surcharges + Education Cess & Higher Secondary Education cess. |
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