Section 194E → Section 213
TDS on payments to non-resident sportsmen or sports associations
Quick Answer
Section 194E of the Income Tax Act, 1961 (TDS on payments to non-resident sportsmen or sports associations) corresponds to Section 213 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective 1st April 2026. Status: Retained.
Sec 194E
Provision Summary
TDS @ 20% on payments to foreign athletes or sports associations.
Sec 213
Provision Summary
Retained. Works in tandem with the charging Section 115BBA.
Key Changes & Highlights
- No change.
Related Sections
Frequently Asked Questions
What does Section 194E of the Income Tax Act 1961 deal with?
Section 194E (TDS on payments to non-resident sportsmen or sports associations) TDS @ 20% on payments to foreign athletes or sports associations.
What is the new section number for Section 194E under the Direct Tax Code 2025?
Section 194E of the ITA 1961 maps to Section 213 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective from 1st April 2026.
What is the status of Section 194E under the new tax code?
Section 194E is marked as "Retained" with status "Active". Impact: High - Ensures tax collection from international sporting events.
What are the key changes to Section 194E under DTC 2025?
No change.
Disclaimer: This page is for educational and reference purposes only. Section mappings are based on publicly available drafts and circulars. Always consult a qualified Chartered Accountant before filing or making compliance decisions under the Direct Tax Code 2025.
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