Notifies the services rendered in relation to the sports activities as "Professional Services" u/s 194J - 88/2008 - Income Tax

Notifies the services rendered by following persons in relation to the sports activities as "Professional Services" u/s 194J NOTIFICATION NO 88/2008 Dated : August 21, 2008 In exercise of the powers conferred by clause (a) of the Explanation to section 194J of the Income Tax Act, 1961 , Central Board of Direct Taxes, hereby notifies the services rendered by following persons in relation to the sports activities as "Professional Services" for the purpose of the said section, namely : - Sports Persons, Umpires and Referees, Coaches and Trainers, Team Physicians and Physiotherapists, Event Managers, Commentators, Anchors, and Sports Columnists. 2. This notification shall come into force with effect from the date of its publication in the Official Gazette. F.No. 275/43/2008-IT(B) (Ansuman Pattnaik) Under Secretary to the Govt. of India