Taxation of artists and sportsmen: India taxes income from performances in India and requires withholding by payers. Event receipts such as sponsorship, gate receipts, advertising, broadcasting rights and rentals and payments to performers and service providers can attract Tax Deduction at Source. For non-residents, the relevant Double Taxation Agreement articles on artists, sportsmen and royalties determine whether income is taxable in India; where taxable, income is determined under special rules for non-resident sportsmen and tax must be deducted at source. Contracts and factual allocation are decisive for apportioning India sourced income.