Tax on non-resident sportsmen: income from participation, advertisement or performance in India taxable with restricted deductions. Section 115BBA taxes income of non resident sportsmen, non resident sports associations/institutions, and non resident entertainers for participation in games or sports in India, advertisements, and contributions of articles; guaranteed payments to associations and agreed prize monies are included. Basic exemption and deductions for expenditures are not available for such income, though certain Chapter VI A deductions for royalty and fees for technical services remain applicable under other provisions. Indexation and the First Proviso to the capital gains rule do not apply. If tax is deducted at source under the relevant withholding provision and such receipts are the taxpayer's sole income, filing a return is unnecessary. Umpires and match referees are treated as professionals and fall outside this provision.