TIOL-DDT 936 · Monday, 25 August 2008 · story 7 of 7
Services in relation to sports are professional services for the purpose of Section 194J of the Income Tax Act, 1961
By Vijay Kumar
The CBDT has notified that the services rendered by Sports Persons, Umpires and Referees, Coaches and Trainers, Team Physicians and Physiotherapists, Event Managers, Commentators, Anchors, and Sports Columnists are professional services for the purpose of Section 194J of the Income Tax Act.