Payments to non-resident sportsmen or sports associations55194E.
Where any income
referred to in section 115BBA
is payable to a non- resident
sportsman (including an athlete) or an entertainer who is not a citizen of India
or a non-resident sports association or institution, the person
responsible for making the payment shall, at the time of credit of such income to the account of the payee or at the time of payment thereof in cash or by issue of a cheque or draft or by any other mode, whichever is earlier, deduct income-tax thereon at the rate of twenty per cent.