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of <h1>Non-resident sportsmen and entertainers taxed at 20% under Section 115BBA of Income Tax Act for India activities.</h1> Section 115BBA of the Income Tax Act imposes a 20% tax on income received by non-resident sportsmen, sports associations, or entertainers for activities in India. This includes earnings from participation in sports, advertisements, and contributions to publications. Prize money for foreign cricket teams is taxable. Non-resident sports associations are taxed on guaranteed payments for games in India. No basic exemptions or deductions for expenses are allowed, except for deductions under Chapter VI-A against royalties and fees for technical services under Section 115A. Filing a return is unnecessary if tax is deducted at source. Umpires and referees are excluded from these provisions.
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