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CHAPTER XIII DETERMINATION OF TAX IN SPECIAL CASES Tax on non- resident sportsmen or sports associations. 211. (1) Where the total income of an assessee,–– (a) being a sportsman (including an athlete), who is not a citizen of India and is a non-resident, includes any income received or receivable by way of–– (i) participation in India in any game [other than a game the winnings from which are taxable as specified in section 194(1) (Table: Sl. No. 1)] or sport; or (ii) advertisement; or (iii) contribution of articles relating to any game or sport in India in newspapers, magazines or journals; or (b) being a non-resident sports association or institution, includes any 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 are taxable as specified in section 194(1) (Table: Sl. No. 1) or sport played in India; or (c) being an entertainer, who is not a citizen of India and is a non-resident, includes any income received or receivable from his performance in India, then, the aggregate of income-tax payable by the assessee shall be computed at the rate specified in the column C applied on the corresponding income specified in column B:— Table
Sl. No. | Income | Rate of Income-tax payable |
A | B | C |
1. | Income referred to in clause (a) or (b) or (c). | 20% |
2. | Total income as reduced by income referred to in clause (a) or (b) or (c). | Rates in force. |
(2) No deduction in respect of any expenditure or allowance shall be allowed under any provision of this Act in computing the income referred to in sub-section (1). (3) It shall not be necessary for the assessee to furnish a return of his income under section 263(1), if— (a) his total income during the tax year consisted only of income referred to in sub-section (1); and (b) the tax deductible at source under the provisions of Chapter XIX-B has been deducted from such income.
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