Tax on non-resident sportsmen or sports associations.

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....a non-resident, includes any income received or receivable by way of-- (i) participation in India in any game [other than a game the winnings from which are taxable as specified in section 194(1) (Table: Sl. No. 1)] or sport; or (ii) advertisement; or (iii) contribution of articles relating to any game or sport in India in newspapers, magazines or journals; or (....

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.... or (c). Income-tax chargeable on such income. (2) No deduction in respect of any expenditure or allowance shall be allowed under any provision of this Act in computing the income referred to in sub-section (1). (3) It shall not be necessary for the assessee to furnish a return of his income under section 263(1), if- (a) his total income during the tax year consisted only of inco....