Tax on non-resident sportsmen or sports associations

Where the total income of an assessee,–– (a) being a sportsman (including an athlete), who is not a citizen India and is a non-resident, includes any income received or receivable way of–– (i) participation in India in any game [other than a game winnings from which are taxable as specified in section 194(1) Sl. No. 1)] or sport; or (ii) advertisement; or (iii) contribution of articles relating to any game or sport in in newspapers, magazines or journals; or (b) being a non-resident sports association or institution, includes amount guaranteed to be paid or payable to such association or institution in relation to any game, other than a game the winnings from which taxable as specified in section 194(1) (Table: Sl. No. 1) or sport played India; or (c) being an entertainer, who is not a citizen of India and non-resident, includes any income received or receivable from performance in India, then, the income-tax payable by the assessee shall be the aggregate of mentioned in column C of the Table below:–– Table Sl. No. Income Income-tax payable A B C Income referred to in clause (a) or (b) 1. 20 % or (c). 2. Total income as reduced by income Income-tax chargeable referred to in clause (a) or (b) or (c). on such income.

No deduction in respect of any expenditure or allowance shall be under any provision of this Act in computing the income referred sub-section (1).

It shall not be necessary for the assessee to furnish a return of his under section 263(1), if— (a) his total income during the tax year consisted only of income to in sub-section (1); and (b) the tax deductible at source under the provisions of Chapter has been deducted from such income.