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of <h1>Tax Bill 2025 Imposes Flat 20% Rate on Non-Resident Sportsmen, Entertainers' India-Sourced Income Under Clause 211</h1> A concise legal summary of the document:The Income Tax Bill, 2025, Clause 211 introduces special taxation provisions for non-resident sportsmen, sports associations, and entertainers. The clause establishes a flat 20% tax rate on income from performances, advertisements, and article contributions in India, without allowing deductions. Mirroring the existing section 115BBA, the provision aims to ensure tax collection from cross-border sporting and entertainment activities while simplifying administrative processes. The legislation maintains source-based taxation principles and protects India's tax revenue from international events.
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