TMI BlogTDS - Payments to non-resident sportsmen or sports associations - Obligation to withhold tax on payments...TDS - Payments to non-resident sportsmen or sports associations - Obligation to withhold tax on payments made to IML for grant of commercial rights under the 'Marketing and Advertising Agreement ' - There was no requirement to ascertain that the amount paid under section 115BBA was chargeable to tax or not. Even if it was not chargeable it did not absolve the Applicant from the liability to deduct TDS under section 194E. This obligation was neither affected by the DTAA nor by the Notification is..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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