Tax on non-resident sports income: flat-rate levy on specified receipts with no deductions and combined tax computation. Non-resident sportsmen, non-resident sports associations and non-resident entertainers earning specified receipts in India (participation fees, advertisement income, contributions to publications, guaranteed payments, and performance income) are taxed under a special regime. Tax is the aggregate of a flat-rate tax on those specified receipts and the tax that would be chargeable on the assessee's remaining income after excluding those receipts. No deductions or allowances are allowed in computing the specified receipts. Filing a return is not required if such receipts are the assessee's only income and tax has been deducted at source.