Tax on non-resident sportsmen or sports associations
[As per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]
Section 211(1) of Income Tax Act 2025
(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 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 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 from which are taxable as specified in section 194(1) (Table: Sl. No. 1) 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,
then, the income-tax payable by the assessee shall be the aggregate of amounts mentioned in column C of the Table below:––
Table
| Income | Income-tax payable |
|---|---|
| Income referred to in clause (a) or (b) or (c). | 20 % |
| Total income as reduced by income referred to in clause (a) or (b) or (c). | Income-tax chargeable on such income. |
Section 211(2) of Income Tax Act 2025
(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).
Section 211(3) of Income Tax Act 2025
(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 income referred to in sub-section (1); and
(b) the tax deductible at source under the provisions of Chapter XIX-B has been deducted from such income.