Section 211
Tax on non-resident sportsmen or sports associations.
About this Act
An Act to consolidate and amend the law relating to income-tax.
(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.
(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.