New Delhi: The Indian Premier League (IPL), 2009, may come under the tax net even though it was held outside the country.

Sources in the income tax department said IPL will fetch revenue under the tax deducted at source (TDS) category as the I-T department feels the tournament, played in South Africa, was conducted by the Board of Control for Cricket in India, or BCCI, which is registered in India.

Tax googly: Deccan Chargers in action against Kings XI Punjab in Johannesburg during the second edition of IPL. Reuters

The sources said the CBDT notification of August last year which categorises services rendered by sportsmen, umpires and referees, coaches and trainers, team physicians and physiotherapists, event managers, commentators, anchors and sport columnists as “professional services" under section 194J of the Income-tax Act, 1961, also formed the basis of this decision.

A probable notification in this regard can also be expected soon, a senior official on the finance ministry said.

The first edition of IPL fetched Rs91 crore as income tax.