https://www.taxtmi.com/acts?id=50963 The provision imposes a specific tax regime on non-resident sportsmen and non-resident sports associations for India-sourced sports income and related receipts: tax is computed as the aggregate of a fixed-rate tax on those specified receipts and the tax on remaining income after excluding them, with no deductions allowed against the specified receipts; where such receipts are the assessee's sole assessable income and tax has been deducted at source, the assessee need not file a tax return. en-us Thu, 17 Apr 2025 16:52:27 +0530 Thu, 17 Apr 2025 16:52:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50963 The provision imposes a specific tax regime on non-resident sportsmen and non-resident sports associations for India-sourced sports income and related receipts: tax is computed as the aggregate of a fixed-rate tax on those specified receipts and the tax on remaining income after excluding them, with no deductions allowed against the specified receipts; where such receipts are the assessee's sole assessable income and tax has been deducted at source, the assessee need not file a tax return. Act-Rules F. Acts / Amendment Acts Thu, 17 Apr 2025 16:52:27 +0530 https://www.taxtmi.com/acts?id=50963