Income referred to in s.211 - non-resident sportsman, entertainer or sports association
- Rate
- 20%
- Who deducts
- Any person
- 1961 Act
- Section 194E
Section finders.393(2) [Table: Sl. No. 1]Act page 475
Section 194E in the Income-tax Act, 2025
The answer
Section 194E of the Income-tax Act, 1961 is s.393(2) [Table: Sl. No. 1] of the Income-tax Act, 2025. The Income-tax Act, 2025 is in force from 1 April 2026 and applies from FY 2026-27.
As enacted
Source: the enacted text of the Income-tax Act, 2025 [30 of 2025], as amended by the Finance Act, 2026, page 475. This page sets out the Table entry as read from the Act; read the section and the Notes to its Table before relying on it for a return or an opinion.
Questions this answers
What is section 194E called in the Income-tax Act, 2025?
Section 194E of the Income-tax Act, 1961 is s.393(2) [Table: Sl. No. 1] of the Income-tax Act, 2025. The Income-tax Act, 2025 is in force from 1 April 2026 and applies from FY 2026-27.
What is the TDS rate and threshold under s.393(2) [Table: Sl. No. 1]?
Rate: 20%. It covers: Income referred to in s.211 - non-resident sportsman, entertainer or sports association.