Income of a foreign cricket team for participating in a cricket match in India is taxable u/s. 115BBA and therefore, section 194E is attracted
The amount paid to the foreign team for participation in the match in India in any shape, either as prize money or as the administrative expenses, is the income deemed to have accrued in India and is taxable under section 115BBA and thus, section 194E is attracted
However, the payments made to the Umpires or Match Referees do not come within the purview of section 115BBA because the Umpires and Match Referee are neither sportsmen (including an athlete) nor are they non-resident sports association or institution so as to attract the provisions contained in section 115BBA, although the payments made to them are "income" which have accrued in India, yet, those are not taxable under the aforesaid provision and thus, the liability to deduct tax under section 194E would never accrue. [Section 194E of the Income-tax Act, 1961 - Deduction of tax at source - Payments to non-resident sportsman or sports association] - [2011] 11 taxmann.com 109 (Cal.)
The amount paid to the foreign team for participation in the match in India in any shape, either as prize money or as the administrative expenses, is the income deemed to have accrued in India and is taxable under section 115BBA and thus, section 194E is attracted
However, the payments made to the Umpires or Match Referees do not come within the purview of section 115BBA because the Umpires and Match Referee are neither sportsmen (including an athlete) nor are they non-resident sports association or institution so as to attract the provisions contained in section 115BBA, although the payments made to them are "income" which have accrued in India, yet, those are not taxable under the aforesaid provision and thus, the liability to deduct tax under section 194E would never accrue. [Section 194E of the Income-tax Act, 1961 - Deduction of tax at source - Payments to non-resident sportsman or sports association] - [2011] 11 taxmann.com 109 (Cal.)
