Income-tax Act, 1961
(1) Where the total income of an assessee,— (a) being a sportsman (including an athlete), who is not a citizen of India and is 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 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 payable to such association or institution in relation to any game (other than a game the winnings wherefrom are taxable under section 115BB) or sport played in India [; or] [ (c) being an entertainer, who is not a citizen of India and is a non-resident, includes any income received or receivable from his performance in India,] the income-tax payable by the assessee shall be the aggregate of— (i) the amount of income-tax calculated on income referred to in [clause (a) or clause (b) or clause (c)] at the rate of [twenty per cent.]; and (ii) the amount of income-tax with which the assessee would have been chargeable had the total income of the assessee been reduced by the amount of income referred to in [clause (a) or clause (b) or clause (c)]: Provided that 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 [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 only of income referred to in [clause (a) or clause (b) or clause (c)] of sub-section (1); and (b) the tax deductible at source under the provisions of Chapter XVIIB has been deducted from such income.]