https://www.taxtmi.com/acts?id=3215 Non-resident sportsmen, non-resident sports associations and non-resident entertainers earning specified receipts in India (participation fees, advertisement income, contributions to publications, guaranteed payments, and performance income) are taxed under a special regime. Tax is the aggregate of a flat-rate tax on those specified receipts and the tax that would be chargeable on the assessee's remaining income after excluding those receipts. No deductions or allowances are allowed in computing the specified receipts. Filing a return is not required if such receipts are the assessee's only income and tax has been deducted at source. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 18 Jun 2025 17:28:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3215 Non-resident sportsmen, non-resident sports associations and non-resident entertainers earning specified receipts in India (participation fees, advertisement income, contributions to publications, guaranteed payments, and performance income) are taxed under a special regime. Tax is the aggregate of a flat-rate tax on those specified receipts and the tax that would be chargeable on the assessee's remaining income after excluding those receipts. No deductions or allowances are allowed in computing the specified receipts. Filing a return is not required if such receipts are the assessee's only income and tax has been deducted at source. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3215