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of <h1>Income Tax Bill 2025: Clause 211 imposes 20% tax on non-resident sportsmen, associations, and entertainers in India. No deductions.</h1> Clause 211 of the Income Tax Bill, 2025, addresses taxation on non-resident sportsmen, sports associations, and entertainers who are not Indian citizens. It specifies that income from participating in sports, advertisements, or article contributions in India, or payments to non-resident sports associations, is taxed at 20%. No deductions for expenses are allowed in computing this income. If the total income consists solely of this type of income and tax has been deducted at source, the assessee is not required to file a return.
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