Tax on non-resident sportsmen or sports associations.

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Full Text of the Document

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....cludes 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 (b) being a non-resident sports association or ....