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Mr. Sam (aged 40 years), a US football match referee, has earn | Apna Mentor CA Final

Mr. Sam (aged 40 years), a US football match referee, has earned income from football tournaments in India for A.Y. 2021-22. Are TDS
provisions applicable while making payment to him and if so, under which section?
Anonymous Quiz
23%
Yes; TDS@20.8% as per section 194E
16%
Yes; TDS@5.2% as per section 194E
55%
Yes; TDS under section 195
7%
No; TDS provisions are not applicable