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September 2008

Certain services in connection with sports activities notified u/s.194J : Notification No. 88/2008, dated 21-8-2008 being rendered by the following persons.

By Pinky Shah, Sonalee Godbole, Gaurang Gandhi, Chartered Accountants
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Part A : DIRECT TAXES


67 Certain services in connection with
sports activities notified u/s.194J : Notification No. 88/2008, dated 21-8-2008
being rendered by the following persons.

The CBDT has notified the following services in relation to
sports activities as ‘Professional Services’ for deduction of tax at source
u/s.194J of the Act  :



  • Sports persons,



  • Umpires and referees,



  • Coaches and trainers,



  • Team physicians and physiotherapists,



  • Event managers,



  • Commentators,



  • Anchors, and

  • Sports columnists.


 


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