Section 22 - Insertion of new section 194E - Direct Tax Laws (Second Amendment) Act, 1989

22. Insertion of new section 194E. After section 194D of the Income-tax Act, the following section shall be inserted with effect from the 1st day of November, 1989, namely :- 194E. Payments to non-resident sportsmen or sports associations. 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. .