Tax on non-resident sportsmen: special fixed-rate taxation applies to income from participation, advertisements, contributions and performances in India.

Income of non resident sportsmen, entertainers and non resident sports associations from participation, advertisements, contributions to publications, guarantees or performances in India is taxed at a specified fixed rate as a distinct component of tax liability; the balance of total income is taxed under ordinary provisions. No deductions or allowances are permitted against the specified income. If such specified receipts are the assessee's sole income for the year and tax has been deducted at source under the withholding provisions, the assessee need not file a return under the cited return filing provision.

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