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 wherefrom are taxable under section 115BB) 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 wherefrom are taxable under section 115BB) or sport played in India 2[; or] 2[(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,] the income-tax payable by the assessee shall be the aggregate of—
     • (i) the amount of income-tax calculated on income referred to in 3[clause (a) or clause (b) or clause (c)] at the rate of 4[twenty per cent.]; and
     • (ii) the amount of income-tax with which the assessee would have been chargeable had the total income of the assessee been reduced by the amount of income referred to in 3[clause (a) or clause (b) or clause (c)]: Provided that 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 3[clause (a) or clause (b) or clause (c)].
2. (2) It shall not be necessary for the assessee to furnish under sub-section (1) of section 139 a return of his income if—
   • (a) his total income in respect of which he is assessable under this Act during the previous year consisted only of income referred to in 3[clause (a) or clause (b) or clause (c)] of sub-section (1); and
   • (b) the tax deductible at source under the provisions of Chapter XVIIB has been deducted from such income.]

¹ Ins. by Act 36 of 1989, s. 10 (w.e.f. 1-4-1990).

² Ins. by Act 23 of 2012, s. 45 (w.e.f. 1-4-2013).

³ Subs. by s. 45, ibid., for “clause (a) or clause (b)” (w.e.f. 1-4-2013).

⁴ Subs. by s. 45, ibid., for “ten per cent.” (w.e.f. 1-4-2013).