Sportspersons who are amateurs and do not play for commercial gain are exempted from the ambit of this tax.According to the notification, the CBDT has categorised services rendered by sportspersons, umpires and referees, coaches and trainers, team physicians and physiotherapists, event managers, commentators, anchors and sports columnists as professional services.
The professionals were covered by Section 194C of the Income-Tax Act, which made them eligible for a lower TDS rate of 1-2%. With this notification, they would now be covered under 194J of the I-T Act.