Income Tax Law
Income-tax Act, 2025 · CHAPTER XIII — Determination of tax in special cases
Section 211Tax on non-resident sportsmen or sports associations.
Income-tax Act, 2025 (30 of 2025)
Tax on non-resident sportsmen or sports associations.
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:—
| Sl. No. | Income | Rate of Income-tax payable |
|---|---|---|
| 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.
This section refers to
Referenced by