Tax on non-resident sportsmen or sports associations

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....r receivable by way of- (i) participation in India in any game (other than a game the winnings wherefrom are taxable under section 115BB) or sport; or (ii) advertisement; or (iii) contribution of articles relating to any game or sport in India in newspapers, magazines or journals; or (b) being a non-resident sports association or institution, includes any amount guaranteed to be paid or pa....

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....ct of any expenditure or allowance shall be allowed under any provision of this Act in computing the income referred to in 3[clause (a) or clause (b) or clause (c)]. (2) It shall not be necessary for the assessee to furnish under sub-section (1) of section 139 a return of his income if- (a) his total income in respect of which he is assessable under this Act during the previous year consisted o....