Payments to non-resident sportsmen or sports associations

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..... ciations. 194E. Where any income referred to in section 115BBA is payable to a non- resident sportsman (including an athlete), 2 [ or an entertainer ] , who is not a citizen of India or a non-r .....

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..... 1. Inserted by the Direct Tax Laws (Second Amendment) Act, 1989, w.e.f. 1-11-1989. Earlier section 194E, as inserted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988, was omitted by t .....

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