Tax on non-resident sports income: specified receipts are taxed at a prescribed flat rate, remainder taxed normally. Income of non-resident sportsmen, non-resident sports associations, and non-resident entertainers arising from participation, advertising, article contributions, guarantees related to games played in India, or performances in India is aggregated and taxed at a prescribed flat rate while the balance of total income is taxed at rates in force; no deductions or allowances are permitted against those specified receipts, and no return is required where such receipts are the assessee's only income and tax has been deducted at source.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax on non-resident sports income: specified receipts are taxed at a prescribed flat rate, remainder taxed normally.
Income of non-resident sportsmen, non-resident sports associations, and non-resident entertainers arising from participation, advertising, article contributions, guarantees related to games played in India, or performances in India is aggregated and taxed at a prescribed flat rate while the balance of total income is taxed at rates in force; no deductions or allowances are permitted against those specified receipts, and no return is required where such receipts are the assessee's only income and tax has been deducted at source.
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