Tax on non-resident sportsmen or sports associations

1. (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

1. (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).
2. (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.