Mr. Rajat, a resident, and Mr. James, an American citizen and a non-resident in India, are both sports commentators deriving income of 7 lakh from…

Mr. Rajat, a resident, and Mr. James, an American citizen and a non-resident in India, are both sports commentators deriving income of 7 lakh from sports commentaries in India for A.Y.2026-27. Which of the following statements are correct? (i) Tax is deductible u/s 194J from remuneration payable to Mr. Rajat. (ii) Tax is deductible u/s 194E from remuneration payable to Mr. James. (iii) Tax is deductible u/s 195 from remuneration payable to Mr. James. (iv) Mr. James is not required to file his return of income u/s 139, if tax deductible at source is fully deducted. (v) Mr. Rajat is not required to file his return of income u/s 139, if tax deductible at source is fully deducted. Which of the above statements are correct, assuming that this is the only source of income for Mr. Raghav and Mr. John?