Taxability of awards for sportsmen-Clarification regarding

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....on regarding Circular No.447 Dated 22/1/1986 The Central Board of Direct Taxes had occasion to consider the question whether the award received by a sportsman, who is not a professional, will....

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....is, it is clarified that such awards in the cases of a sportsman, who is not a professional, will not be liable to tax in his hands as it would not be in the nature of income. The question whether a s....